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.
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 days
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.