ARTICLE 5-1
PRIVILEGE LICENSES
Section 1. DEFINITIONS: Wherever in the Article the words hereinafter defined or construed in this section are
used, they shall, unless the context required otherwise, be deemed to have the following meaning:
(a) Agent: The person having the agency for the manufacturer, producer, or distributor.
(b) Business: Any business, trade, occupation, profession, avocation or calling of any kind, subject, by the
provision of this Article to a license tax.
(c ) Engaged in the Business: Engaged in the business as owner or operator.
(d) Fiscal Year: The period beginning with the 1st day of July and ending with the 30th day of June next following.
(e) Person: Any person, firm, partnership, company or corporation.
(f) Quarter: Any three consecutive months.
Section 2. LICENSE TAX UPON CERTAIN TRADES AND BUSINESS OPERATIONS
In addition to the tax on property and polls, as otherwise provided for, and under the power and authority conferred
in the laws of North Carolina, there shall be levied and collected annually or more often, where provided for, a
privilege license tax on trades, professions, business operations, exhibitions, circuses, and all subjects authorized to
be licensed, as set out in the following sections and schedule. All licenses shall be a personal privilege and shall not
be transferable. Nothing herein contained shall be construed to prevent the Town Council from imposing from time to
time, as they may see fit, such license taxes as are not specifically herein defined, or from increasing or decreasing
the amount of any special license tax, or from prohibiting or regulating the business or acts licensed, and all licenses
are granted subject to the provisions of existing ordinances for those hereinafter enacted.
Section 3. UNLAWFUL TO CONDUCT BUSINESS WITHOUT A LICENSE
It shall be unlawful for any person or his agent or servant to engage in or carry on a business in the Town of Holly
Ridge for which there is required a license, without first having paid the license tax and obtained the license. For the
purpose of this section the opening of a place of business or offering to sell, followed by a single sale or the doing of
any act or thing in furtherance of business shall be construed to be engaging in or carrying on such business; and
each day that such person, firm or corporation shall engage in or carry on such business as a foresaid, shall be
construed to be a separate offense.
Section 4. LICENSE TAXES SHALL BE FOR TWELVE MONTHS
All taxes provided for and fixed in the following sections and schedule shall be for twelve months, unless otherwise
specified, and shall so remain for twelve months beginning July 1st, and ending June 30th; provided, that where the
license is issued after January 1st, then the licensee shall be required to pay one half the tax prescribed, except
where otherwise specifically provided for.
Section 5. LICENSE REQUIRED FOR EVERY SEPARATE BUSINESS
The payment of any particular tax imposed by this Article shall not relieve the person paying the same from the
payment of any other tax imposed by this Article for any other business he may carry on, unless so provided by the
section imposing such tax; it being the intent of this Article that license taxes prescribed various sections or sub-
sections of this Article applicable to any business shall be cumulative except where otherwise specifically provided.
Section 6. LICENSES REQUIRED FOR EVERY PLACE OF BUSINESS
A license issued for the privilege of conducting a business is only valid for the business conducted at the place and
by the licensed named therein. Every person doing business in more than one factory, mill, warehouse or store, stall
or stand, or other place of other business, shall secure a separate license for each such place of business, unless
such places of business are contiguous to each other, communicate directly with an opening into each other and are
operated as a unit. If the business is moved or if the license sells to another, than a new license is necessary, unless
a special permit to continue business under the original license is obtained from the Town Council.
Section 7. LICENSE MUST BE DISPLAYED AT THE PLACE OF BUSINESS LICENSED
Every license must be kept prominently displayed at the place of business of the licensee named in the license, or, if
the licensee has no fixed place of business, such licensee must keep the same wherever such business is being
operated and where it can be inspected at any time by the proper municipal official.
Section 8. NO ABATEMENT OF LICENSE TAX
No license tax shall be abated nor shall any refund of any part thereof be made, in any case where the license
discontinues his business before the end of the period for which such license was issued.
Section 9. SCHEDULE OF ANNUAL PRIVILEGE LICENSES
(See current schedule on file in the office of the Town Clerk.)
BE IT ORDAINED by the Town Council of the Town of Holly Ridge:
Section 1. DEFINITIONS
The following words, whenever they are used in this ordinance, shall be deemed to have the following meanings:
(a) “Business.” The term “Business” means any trade, occupation, profession, business, franchise, or calling of any
kind, subject by the provisions of this ordinance to a license tax.
(b) “Engaged (or engaging) in business within this Town.”
A person is engaged in business within the Town when he engages in business activity of any type, either as owner
or operator of such business, (1) by maintaining a business location within the Town; (2) by soliciting business within
the Town; or (3) by picking up or delivering merchandise or performing services within the Town.
(c ) “Person” The term “person” includes any individual, trustee, executor, other fiduciary, corporation, association,
partnership, company, firm, or other legal entity or agent thereof.
(d) “Seasonal in Nature.” A business is “seasonal in nature” when it is taxed by this ordinance on an annual basis,
but it is operated within the Town for less than six months of the year.
Section 2. LICENSE TAX LEVIED.
A license tax is hereby levied on the privilege of engaging in every business within this Town which is listed in the
schedule of taxes contained in Section 16 of this ordinance. Any person so engaged in business shall be responsible
for making certain that the applicable license tax is paid.
Section 3. TAX COLLECTOR? TOWN CLERK: DUTIES.
(a) The Town Clerk/ Deputy Town Clerk, Finance Officer/ is hereby designated as the proper Town official to collect
license taxes and to issue privilege licenses.
(b) The Town Clerk/ Finance Officer shall make any investigation necessary to determine the tax liability of persons
engaged in business within the Town. If necessary, the Town Clerk/ Finance Officer is authorized to enter upon the
premises of any such business during normal business hours for the purpose of determining whether this ordinance
has been complied with.
Section 4. LICENSE: DUE DATE
(a) Unless otherwise provided in the schedule of taxes in Section 16, each privilege license issued shall cover the
twelve-month period beginning July 1 of each calendar year and ending June 30 of the subsequent calendar year.
(b) The privilege license tax is due on July 1 of each year. If, however, a person begins a business after July 1, the
tax for that year must be paid before the business is begun. (Note: State Law authorizes the use of an alternate
privilege license tax year, June 1- May 31. If a municipality so desires, this license year can be substituted for the
normal fiscal year used in subsection (a) of section 4.
Section 5. APPLICATION FALSE STATEMENT THEREON
(a) Every person desiring to obtain a license for the privilege of engaging in a business within the Town shall make
application therefore in writing to the Town Clerk/ Finance Officer, shall contain the following information: (1) Name
and nature of the business for which the license is sought; (2) The address where the business is conducted, and a
mailing address for the business, if different; (3) The name and address of the person filling out the application, and
his relationship to the business; (4) The gross receipts of the business for the most recently completed tax year, if
applicable; and (5) any other information which the Town Clerk/ Finance Officer determine to be necessary.
(b) Any person who willfully makes a false statement on a license application shall be guilty of a misdemeanor and,
upon conviction, shall be fined not more than $500.00 or imprisoned for not less than 30 days.
Section 6. PRORATION OF TAX: SEASONAL BUSINESSES
(a) Except when a tax is based on gross receipts, if a business is begun after January 31 but before July 1, the tax
shall be on-half of the amount of tax otherwise due.
(b) Except when a tax is based on gross receipts, a person engaged in a business which is seasonal in nature is
liable for one-half of the amount of tax otherwise due.
Section 7. MULTIPLE BUSINESSES
If a person is engaged in more than one business made subject to a license tax under this ordinance, such person
shall pay the license tax prescribed in the tax schedule in section 16 of this ordinance for each such business, even if
the businesses are conducted at the same business location.
Section 8. SEPARATE PLACES OF BUSINESS
Unless otherwise provided by State Law or by the tax schedule in section 16 of this ordinance, if a person engages in
a business in two or more separate places, a separate license tax shall be required for each such place of business.
For purpose of this section, if a person engages in the same business at two or more locations within the Town,
which locations (1) are contiguous, (2) communicate with and open directly into each other, and (3) are operated as
a unit, the person is liable for only one license tax.
Section 9. DISPLAY OF LICENSE
Each person issued a license under this ordinance shall post the license in a conspicuous place in his regular place
of business. If there is no regular place of business the license shall be kept where it may be inspected at
appropriate times by the Town Clerk/ Finance Officer. If a machine or other item of personal property is licensed, the
license shall be affixed to such machine or item.
Section 10. CHANGE IN PLACE OF BUSINESS
If a person who has obtained a license for a business taxed under this ordinance desires to move from one business
location to another within the Town, the license which has been issued shall be valid for the remainder of the license
year at this new location, and no additional tax need be paid. Within a reasonable time after the change in location.
However, such person shall inform the Town Clerk/ Finance Officer whet the change in address.
Section 11. NO ABATEMENT OF TAX
If a license discontinues a business before the end of the period for which the license was issued, the license tax
shall not be abated nor shall a refund of any part of the license be made.
Section 12. EFFECT OF LICENSE
The issuance of a license under this ordinance does not authorize the carrying on of a business for which additional
licenses or qualifications are required by state or local law, nor does the issuance of a license prevent the Town from
enacting additional regulations applicable to the licensee.
Section 13. EXEMPTIONS
(a) Any person who engages in business within this Town for religious, educational or charitable purposed shall be
exempt from paying any privilege license tax levied by this ordinance.
(b) Any blind person engaging in business within this Town shall be exempt from paying any privilege license tax
levied by this ordinance, to the extent provided by G.S. 105-249.
(c ) Any person serving in any branch of the armed forces of the United States or in the merchant marine, and
desiring to engage in a business within this Town, shall be exempt from paying any privilege license tax levied by this
ordinance during the period of such service, to the extent provided by G.S. 105-249.1.
Section 14. UNLAWFUL TO CONDUCT BUSINESS WITHOUT A LICENSE
(a) It shall be unlawful for any person to engage in a business within this Town upon which a privilege license tax is
imposed by this ordinance, without having paid the license tax specified in section 16 herein. Violators shall be guilty
of a misdemeanor and, upon conviction, shall be fined no more than $500.00, or imprisoned for not more than 30
days. Each day that a person engages in business in violation of this section constitutes a separate offense.
(b) The Town may seek an injunction against any person engaging in business in violation of this section.
(c ) A conviction under this section does not relieve a person of his liability for the license tax or taxes imposed by this
ordinance.
Section 15. COLLECTION OF UNPAID TAX.
(a) if a person begins or continues to engage in a business taxed under this ordinance without payment of the
required privilege license tax, the Town Clerk/ Finance Officer may use either of the following methods to collect the
unpaid tax: (1) The remedy of levy and sale or attachment and garnishment, in accordance with G.S. 160A-207; or
(2) the remedy of levy and sale of real and personal property of the taxpayer in accordance with G.S. 105-109 (d).
(b) any person who begins or continues to engage in a business taxed under this ordinance without payment of such
tax is liable for an additional tax of 5% of the original tax due for each thirty days or portion thereof that the tax is
delinquent.
Section 16. SCHEDULE OF LICENSE TAXES
A license tax shall be levied and collected for the privilege of engaging in the following businesses:
(A)
ADVERTISING: No person shall distribute handbills, circulars, dodgers, pamphlets, cards or pictures or any
advertising material of any kind by placing the material in or upon any motor vehicle standing or parked on a town
street or upon vehicles parked on town-owned properties. Materials may be placed on private property only after first
securing permission from the property owner. Littering is against the law and violators will be subject to prosecution.
Distributing Handbills or printed matter for commercial or promotional purposes on private
property. 25.00
Placing Placards in Busses 8.50
Distributing Samples, Favors or Novelties 10.00
OUTDOOR ADVERTISING: Every person engaged in the business of outdoor advertising by placing, erecting or
maintaining one or more outdoor advertising signs or structures of any nature by means of signboards, poster
boards, painted bulletins, or other painted matter; or any other outdoor advertising devices, erected upon the
grounds, walls, or roofs of buildings. 35.00
Ambulances $25.00
Antique and Gift Shop $25.00
Automobile Dealers $25.00
Automobile/Vehicle Repair Shops $12.50
Awning or Tent Makers: Every person operating any business of making, selling or installing awning or erecting
tents. $10.00
(B)
Bakery: Every person engaged in the manufacture of, selling and soliciting orders for a general line of bakery
products, or delivery of bread, cakes and pies, within the city.
$100.00
Barrel, Crate, Stave or Basket Factories $50.00
Bath Houses $50.00
Barber/Beauty Shops: Barber Shops and beauty parlors. Every person engaged in the business of conducting a
barber shop or parlor, or other shop of like kind, for each barber, manicurist, cosmetologist, beautician or other
operator employed in such barber shop or parlor. $2.50 per operator
Beer (off premises) $5.00
Beer (on Premises) $15.00
Bicycle Dealers: Selling bicycles, bicycle supplies or accessories $25.00
Body Piercing $100.00
Boats and Motors $35.00
Bookstores $12.50
Bowling Alleys (exempt) Fraternal orginations having a National Charter; American Legion posts, YMCA’s, YWCA’s &
nonprofit, non-stock, charitable recreational corporations, foundations, or centers to which a county or municipality
contributes any portion of the operating funds $10.00
Brick Dealers and Manufacturers $18.00
(C )
Campground $12.50
Cabinetmakers and Carpentry shop $13.00
Carpenter $40.00
Carnival Companies: Every person engaged in the business of a carnival company or a show of like
kind $25.00 (per day)
Carpet and Rug Cleaners $50.00
Car Wash $50.00
Ceramic Shop $12.50
Chain Stores $50.00
Circuses, Menageries, Dog and Pony Shows $25.00 (per day)
Chimmney and Stove Cleaners $25.00
Clothing Stores $50.00
Cold Storage Plants or Freezers $35.00
Collection Agencies $50.00
Contractors: Every oerson offering or bidding for a fixed price, commission, fee or wage, to construct any building,
highway, street, sidewalk, bridge, culvert, sewer or water system, drainage or dredging system, electric or steam
railway, reservior or dam, hydraulic or power plant, transmission line, tower, dock wharf, excavation, grading or other
Improvement or structure. Per annum.
Contractors Nc Lisenced General Contractor $10.00
Concrete Producers and Deliveries $25.00
Creameries or Dairies $25.00
(D)
Dance Studio $50.00
Day Care Center 1-49 Children $50.00
50-99 Children $100.00
100-149 Children $200.00
150-199 Children $300.00
200 or more $400.00
Decorating Interior $25.00
Dealers in Firearms $50.00
Delivery or Packages or Parcels $10.00
Dental Laboratory $10.00
Department Store $50.00 CHAIN
Drug Store $50.00
Dry Cleaners $50.00
(E)
Electric Supple Company $25.00
Electricians $50.00
Engraver & Lithographers $10.00
Exterminators EXEMPT
Exercise, Health Club, Diet Center or Spas $75.00
Exhibit- Not other specifically taxed per day $100.00
(F)
Fabric Shops $25.00
Farm Machinery $25.00
Fertilizer Dealers $50.00
Fish and Oyster Dealers $40.00
Florist $50.00
Flea Market $50.00
Floor Finishers $50.00
Fortune Tellers $1,000.00
Fruit, Vegetable and Produce Stands $12.50
Furniture Stores $50.00
(G)
Gas: Bottles and Bulk $35.00
Gas Pumps $12.50 Flat
General Business License $25.00
General Repair of Automobiles $12.50
General Repair of Machinery $10.00
Golf Courses $50.00
(H)
Hardware Stores $25.00
Hobby Shops and Pet Stores $25.00
Home Improvement and Repairs (non-licensed) $50.00
Hotels and Motels $25.00 per room
(I)
Ice Cream $2.50
Ice Dealers & Manufacturers $10.00
Insulating Companies $12.50
Installing Elevators and Sprinklers $100.00
(J)
Janitorial Service: Washing or cleaning windows or cleaning buildings $25.00
Jewelery Stores and Watch Repair $25.00
(L)
Landscape Contractor $50.00
Laundries $25.00
Loan Agencies $100.00
Locksmiths $39.00
Lumber Brokers and Agents $12.50
(M)
Machinery (Dealers not otherwise taxed) $35.00
Manufacturers (not otherwise taxed) $25.00
Marina $50.00
Massage Parlors $500.00
Meat $12.50 Retail
Meat $25.00 Wholesale
Meat $100.00 Packing
Merchants and Dealers (Retail) not otherwise taxed $50.00
Merchants, Wholesale & Jobbers not otherwise taxed $50.00
Millinery Shops $12.50
Modeling Agency $100.00
Motorcycle Dealers $12.50
Movie Theaters $200.00 (per screen)
Music Machines (per Machine) $5.00
(N)
News Dealers (Newsstands) $10.00
Newspaper Publishing $55.00
Nursery Plants $25.00
(O)
Office Supplies $25.00
Outdoor Theatres $50.00
(P)
Parking Lots $10.00
Per Space $00.25
Pawn Brokers $100.00
Peddler of Farm Product Only $25.00
(Exempt are NPO, Churches, schools, and community organizations)
Engaging in the business of peddler, defined as a “person who travels from place to place with an inventory of
goods, who sells the goods at retail or offers the goods for sale at retail, and who delivers the identical goods he
carries with him”
Peddler on Foot $10.00
Peddler with Vehicle $25.00
Pet Grooming $50.00
Photo Engraving $25.00
Pinball Machines $5.00 Per Machine
Plumber, Heating Contractors, and Electricians
Engaging in the business of a plumber, installing plumbing fixtures, piping or equipment, steam or gas fitter, hot-
air heating systems, electrical equipment, or offering to perform such services. $50.00
Pool Tables $25.00 Flat
Poultry Farms and Processors $25.00
Printing Companies $12.50
Produce Dealers $16.25
(R
Refrigerated Trucks $25.00
Roof Patches, Painters or Repairers $40.00
Restaurants 0-5 Seats $25.00
Over 5 seats $85.00
(S)
Sale of Pianos and Record Players $5.00
Sandwhiches, Wholesale Dealers $50.00
Sawmills $75.00
Security Dealers $50.00
Selling of Certain Oils (Engaging in the selling of illuminating oil or benzine, naphtha, gasoline, or
etc.) $25.00
Service Company or Consultant $50.00
Shoe Shops $12.50
Sign Painters $40.00
Storage Warehouse $100.00
Mini Storage Buildings $4.00 per bin
Snack Food Distributors $25.00
Solid waste Collectors $150.00
Sundries $4.00
(T)
Tanning Service $50.00
Tailors $12.50
Tatoo Parlors $50.00
Taxi Cabs $15.00
Tire Sales and Repairs $25.00
Travel Agencies $100.00
TV Repair $25.00
(U)
Undertakers $50.00
Upholsterers $25.00
(W)
Welders $50.00
Wholesale Automotive Supply Dealers $37.50
Wrestling and Boxing Promoter $40.00
Wine (off premises) $10.00
Wine (on premises) $15.00
Woodyard $20.00