Privilege License Tax Schedule

CLASSIFICATION CODES FOR PRIVILEGE LICENSES

CITY OF WILSON
 
LICENSE SCHEDULE  
 
 
Schedule A-Privilege License Taxes Based on
Gross Sales / Receipts
Businesses that are taxed under this schedule will use the formula below to calculate the tax amount due. In addition to paying on a gross receipts tax there may be other tax classifications required listed in Schedules B and C.
  
ALL BUSINESSES, TRADES, PROFESSIONS, GAME DEVICES  
 
Receipts less than $125,000……………………...            $50.00
Receipts between $125,001 and $2,500,000... .            .04 per $100
Receipts between $2,500,001 and $5,000,000.             .0375 per $100, plus $1000
Receipts between $5,000,001 and $7,500,000.             .035 per $100, plus $1937.50
Receipts between $7,500,001 and $10,000,000            .0325 per $100, plus $2812.50
Receipts over $10,000,000……………………..            .03 per $100, plus $3625             
Maximum Fee…………………………………………            $7,500.00
 
 
Schedule B-Privilege License Taxes Limited Under
North Carolina General Statutes
Listed below are classifications of business activities governed within the North Carolina Revenue Laws GS160A-211. Businesses conducting these activities are taxed under this schedule in addition to Schedules A and C if applicable.      
                                                                                 
 
 
ADVERTISING (OUTDOOR) GS105-86
Every person engaged in the business of
outdoor advertising by means of signboards,
poster boards or printed bulletins or any other
outdoor advertising devices erected upon
grounds, walls or roofs of buildings,  and or
other outdoor advertising including construction..                   75.00
 
AMUSEMENTS  GS105-37.1 Any form of
entertainment for which admission Is charged
that is not otherwise taxed or specifically
exempted. Includes sports or plays operated for
profit including Putt Putt, Bingo, etc.…………….                   25.00 
   
 AUTO ACCESSORIES AT WHOLESALE 
GS105-89
(a) Every person engaged in receiving, buying, 
selling, distributing, exchanging or delivering 
automotive accessories, parts, tires, tools, 
fuels, lubricants, batteries or other automotive 
equipment or supplies, any or all of the above 
at wholesale, for each place of business..........                     37.50                  
(b) Plus, for each tank wagon or truck operating 
on public streets.......................................                          25.00
(c) Every person engaged in the business of 
selling wholesale and having no place of  
business, but selling to retailers by use of  
some form of vehicle……………....................                       25.00   
(The word “wholesale” shall apply to those 
who receive, buy, sell, distribute, exchange 
or deliver to retail dealers, or sell otherwise 

than to the consumer.) 


AUTO REPAIR GARAGES, AUTOMOTIVE
SERVICE STATIONS & ACCESSORIES  
GS105-89  Every person engaged in the servicing
of motor vehicles, trailers or semitrailers, or engaged
in servicing, selling or delivering to the user or
consumer of parts, tires, tools, batteries, electrical
equipment or supplies, motor fuels or lubricants,
any or all of the above. (Per Location)………….                     12.50      
 
BARBERS, BEAUTICIANS , BEAUTY PARLORS
GS105-75.1  (Each Operator)…..……….................                 2.50
 
BEER LICENSES  GS105-113.77 & 78       
From May 1ST to April 30TH.  (Not Prorated)
Must see ABC Permit.  Penalty begins May 2nd. 
(a) “On Premises”..............................................                  15.00           
(b) “Off Premises”..............................................                    5.00  
(c) Wholesale beer............................................                   37.50
(d) Wholesale Wine and Beer............................                    62.50
(Chain stores per State Revenue Act)
(Subject to approval of Police Department)
  
BICYCLES  GS105-102.5 (General Business)
Each dealer or agent selling, renting or repairing..                  25.00
 
BOARDINGHOUSES See HOTELS…
($1.00 PER ROOM) MINIMUM..........................                   25.00 
 
BOWLING ALLEYS  GS105-102.5 (General
Business)Whether used or not.(Each alley)......                     10.00  
 
BUILDING CONTRACTOR  GS105-64
Requires active state license  from NCLBGC…….                 10.00
 
CAMPGROUDS, TRAILER PARKS, TENT CAMPING
GS105-105.5 (General Business) Operation for
profit for transient patronage………………………..                 12.50
 
CHAIN STORE  GS105-98  Each store over
 one (1) in addition to license for business type…..                50.00
 
CIRCUSES  GS105-37.1 & GS105-38 (Amusements)
Dog and pony shows, and like amusements.
(Per Day)  …………………………….......………..                   25.00
(During Agricultural Fair) GS106-516………… ….                100.00

COLLECTION OR CLAIM AGENCIES
GS105-45  Every person engaged in the business 
of operating for profit a collection agency for the 
purpose of collecting bills, notes, or to pay other 
indebtedness from one (1) person in favor of another....           50.00
(Collection agencies or claim agencies must have
a state license before receiving a city license.  GS58-70-1)
  
DANCE HALL GS105-37.1 Persons operating a
dance hall where admission is charged…………                   100.00        
 
DAY CARE PROVIDER GS110-88 & 99
Person who cares for children or adults either
at an established facility or in their home:
 less than 50 clients………………………..                            50.00
  50-99 clients………………………………                           100.00  
 100-149 clients……………………………                            200.00
 150-200 clients……………………………                            300.00
 More than 200 clients…………………….                            400.00
 
DRY CLEANERS  GS105-74 Cleaning or pressing
operation. Includes coin operated dry cleaning machines
(Per Location)……………………………………..                    50.00
Pick Up Station without local processing

(Per Location)…………………………………….                    200.00

ELECTRICIANS GS105-91................................                 50.00
 
ELEVATORS OR SPRINKLER SYSTEMS
GS105-55 Selling, installing, maintaining…........                100.00       
 
EMPLOYMENT AGENCIES GS105-90
Person who solicits,  hires, or contracts with
laborers or secures employment for a person
for a fee………………………………………..........                100.00
 
EXPRESS COMPANY GS105-118 Persons
operating a package or delivery business………….                75.00
 
FORTUNE TELLERS/PALMISTS/CLAIRVOYANTS
GS105-58 Persons receiving rewards for telling the
future or pretending to do so………………………                 500.00
 
HEATING CONTRACTORS  GS105-91 
Hot air and air conditioning ………….....................               50.00
 
HOTELS, MOTELS, TOURIST COURTS,
AND TOURIST HOMES GS105-61
(Health Department Approval Required) 
Every person engaged in the business of 
operating any hotel or motel, tourist court, 
tourist home or similar place advertising in any 
manner for transient patronage, or soliciting 
such business in the city:
For each room........................................................            1.00
The minimum tax ...................................................          25.00
(a) The lobby, clubroom, office, dining room, 
kitchen and rooms occupied by the owner or lessee 
of the premises, or members of his family, for his 
or their personal or private use shall not be counted 
in determining the number of rooms for the 
basis of the tax.
(b) The tax provided for in this section shall apply 
whether the rental charges are made to patrons on 
a daily, weekly, or monthly basis. It is immaterial as
to any particular room whether such room is 

occupied by a “permanent” guest.

ICE CREAM at RETAIL  GS105-102.5
Ice cream sellers at retail includes, yogurt, custard,

and frozen ice….………………………………………                2.50

  
LAUNDRIES, LAUNDERETTES and similar type
businesses GS105-85. Each steam orelectric
laundry, including wet or damp wash laundry and
each business supplying or renting clean linens,
towels or wearing apparel………............................              50.00
 
LOAN COMPANIES/CHECK CASHING (PERSONAL)
GS105-88 Persons lending money on assignment
of wages, securities, or cashing checks by mortgage,
pledge or otherwise, pawnbrokers excepted……..                100.00        
 
MANICURISTS   GS105-75.1 (Barbers, Beauticians)
Each Operator……………………………………….                    2.50
  
MERCHANT ITINERANT  GS105-53 & GS66-32 
Merchant other than an established retail merchant
who transports goods to a building, vacant lot, alley
or other fixed location and offers for sale at retail for
less than six consecutive months…………………..             100.00     
(Precious Metal Dealers Require Police Application)
 
MOTION PICTURE SHOWS  GS105-37
   Indoor (per screen)..........................................               200.00
   Outdoor (per screen)……………………………                   100.00
 
MOTORCYCLES DEALERS  GS105-89.1
Every person engaged in buying selling, 
servicing, distributing or exchanging motorcycles, 
motorcycle supplies or equipment.
(Per Location)……………………………………..….                12.50       
 
MOTOR VEHICLE DEALERS  GS105-89
Every person engaged in buying, selling or
exchanging motor vehicles, trailers, semitrailers, 
tires, tools, batteries, electrical equipment, fuels, 
lubricants or automotive equipment, for each 
place of business so operated at retail and/or
wholesale. (Per Location)………………................                25.00      
 
MUSIC BOX (JUKE BOX)  GS105-65
Each (give locations) License must be attached 
to machine before being placed in operation.........                  5.00      
 
OIL DEALERS GS105-72
Benzene, naphtha, gasoline and other products
of like kind..........................................................               50.00
 
 
PAWNBROKERS  GS105-88
Person operating the business of a pawnbroker
regulated by GS 91A (Bond Required)………….                  400.00
 
PEDDLERS  GS105-53 & GS 66-32
Person who travels from place to place on foot
or by vehicle with inventory and offers for sale at
retail the actual inventory. If using a vehicle it
must be one half ton or less...........................                          
(a) Farmers selling their own product............... .               Exempt
(b) Selling the farm product of others…………                       12.50
(c) Selling the non-farm product of others…….                      25.00
(Police application may be required)
 
PHONOGRAPHS, TAPE RECORDERS,
ETC GS105-102.5 (General Business)
Persons who sell or repair..................................                  5.00
 
PIANO AND/OR ORGAN DEALERS
GS105-102.5 (General Business) Persons
who sell or repair………………………………….                      5.00
 
PLUMBERS  GS105-91 ....................................                 50.00
 
POOL TABLES, POCKET BILLIARDS  
OR BAGATELLE TABLES   GS105-102.5
(General Business) Except those used for private
amusement alone without charge. This applies
whether the pool tables are operated by slot or
otherwise. (Per Location)………………………….                   25.00   
 
RADIO AND/OR TV  GS105-102.5 (General
Business)Persons who sell or repair..................                    5.00
 
RESTAURANTS  GS105-62
(a) Seating capacity of four (4) or less................                   25.00
(b) Seating capacity of five (5) or more…..……...                    42.50
 
SHOOTING GALLERIES  GS105-102.5(General
Business)Whether used or not, a place for any
other games or play with or without name (unless
for private amusement /exercise without charge….                25.00
                                                         
SKATING RINKS/SWIMMING POOLS
GS105-102.5 (General Business)...................... ….             25.00

SPECIALTY MARKETS (FLEA MARKETS)

Person who rents space, other than permanent 
retail store, to someone selling retail.
(Must comply with GS66.32) …………………..... .               200.00    
 
SUNDRIES (SOFT DRINKS, TOBACCO)
GS105-102.5.........................................................               4.00
The sundries license shall be procured and tax 
paid on any one (1) or more of the following 
business activities:
(a) Sale of pre-wrapped sandwiches in drugstores, 
service stations or any stands or places not licensed 
and taxed as a restaurant.
(b) Operating, maintaining or placing on location 
any of the following types of dispensers or machines:
1) Dispensers of cigarettes or other tobacco products;
2) Dispensers of soft drinks;
3) Dispensers of food or other merchandise;
4) Weighing machines.
(c) Operating a soda fountain or soft drink stand.
(d) Retailing or jobbing cigarette, cigars, chewing 
tobacco, snuff or any other tobacco product. License 
for each location, regardless of the number of 
activities engaged in.
 
TELEGRAPH COMPANIES
State revenue act. GS105-119..............................            50.00 
 
TOBACCO WAREHOUSE  GS105-77
Person operating a warehouse for the sale of leaf
tobacco upon commission………………………….                 50.00
 
UNDERTAKERS  GS105-46 In the business of
burying the dead or retail sale of coffins……………              100.00
 
VIDEO GAMES  GS105-66.1         
Each electronic video game’s serial number must 
be shown on the application. The license must be
shown in a conspicuous place…………………….                    5.00
 
VIDEO MOVIES  GS105-102.5 Selling, leasing,
furnishing, and/or distributing ………………………                 25.00
 
WEAPONS DEALERS GS105-80
(a) Firearms sale and/or manufacturers including, 
but not limited to: rifles, handguns, etc…………....                 50.00          
(b) Dealers in bowie knives, dirks, slingshots, leaded
 canes, iron or metallic knuckles or similar.............             200.00 
(c) Dealers in blank cartridges……………………...                 50.00 
(d) Dealers in metallic cartridges…………………..                    5.00    
 
WINE LICENSE  GS105-113.77 & 78
May 1st through April 30th. (Not Prorated) 
Must see ABC permits.  Penalty begins May 2.
(a) “On premises” ................................................              15.00       
(b) “Off premises”..................................................              10.00       
(c) Wholesale wine................................................              37.50
(d) Chain stores, per State Revenue Act,
(Subject to approval of Police Department)
 
Schedule C-Privilege License Taxes Limited by City Ordinances
Business categories in this section are specifically taxed. Businesses conducting these activities are taxed under this schedule in addition to Schedules A and B if applicable.  
                                                                                                  
 
ICE CREAM VENDORS Wilson City Code (Peddlers)
Ice cream and flavored ice products peddlers
who retail from a cart, truck, wagon or other 
type vehicle. (Each Vehicle)………………................           100.00       
(Subject to approval of Police Department/Health Department
   Approval Required)
 
 
PUSHCARTS  Wilson City Code (Peddlers)
Operation of a portable vending device, which may be
moved without a motor which is not required to be
licensed and registered by DMV and which does not
exceed four feet in width, six feet in length and five feet
in height, excluding any canopy…………..……………           25.00          
(Subject to Zoning and Fire Department Approval/Health
Department Approval Required – Street Vendor Application
available in Business License Office)
 
 
SPECIAL OCCASION VENDOR  Wilson City Code (Peddlers)
Events of eight (8) hours duration or less such as
parades, promotional activity for the sale of merchandise
on streets, sidewalks or parking lots (Per Day)………            10.00
 
 
SWEEPSTAKES/INTERNET CAFÉ Wilson City Code
Persons or firms operating an internet gaming center or
internet sweepstakes……………………………………..         100.00
(Per Computer Terminal/Machine)……..……………….       1,000.00
 
 
TAXICABS   Wilson City Code ……………………….           15.00
(Subject to City Council approval – Application via Transit Department)