Finance Department

Privilege License
Every person, firm or corporation engaging in a business activity, trade, service or profession in the Town of Carolina Beach is required to purchase a Privilege License.

Ordinance No., Section 8-32 Schedule of License Tax states: A license tax shall be levied and collected for the privilege of engaging in the businesses described in the license tax schedule on file in the office of the Town Clerk, which schedule is incorporated in this section be reference (Ord. No. 80-10, Sec, 16, 3-21-80).

The privilege license tax year covers the period from July 1 to June 30. The privilege license rate is based on the type of business, which is listed under Schedule B. If the type of business is not listed under Schedule B, then the fee for the privilege license is to be calculated based on the Gross Receipts Method.

Enforcement of Privilege License
Failure to obtain a privilege license prior to engaging in or continuing any business trade or profession within the Town of Carolina Beach is punishable by a fine or imprisonment, or both within the discretion of the Court. In addition, each day’s continuance in business without purchasing the proper privilege license shall constitute a distinct and separate offense of a $50 fine per day and is liable for an additional tax of five (5) percent of the original tax due for each thirty (30) days or portion thereof, that the privilege license tax is delinquent.

Download a Privilege License Application form