Privilege LicenseOn May 29, 2014, the North Carolina General Assembly passed, and the Governor signed, a law that impacted privilege license taxes in North Carolina beginning with the 2015-2016 tax year.
Ordinance No., Section 14-28 Schedule of License Tax states: It shall be unlawful for any person to engage in the sale of beer and/or wine, or operating a taxi within the Town without first obtaining a privilege license and paying for such license.
The privilege license tax year covers the period from July 1 to June 30.
Enforcement of Privilege LicenseFailure 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.
Business RegistrationOn Tuesday June 14th, 2016, Town Council passed Ordinance No. 16-1006 requiring all brick and mortar businesses within Town limits to register with the Town. This required registration will document the types of activities conducted at your business as well as emergency contact information. The information will be utilized by first responders as well as prevention staff.
Registrations will be valid beginning July 1st and expiring June 30th. The annual registration fee is $10. On a yearly basis, a renewal form will be mailed to all registered businesses prior to the expiration of the current registration. Businesses operating without a valid registration will be given a 15 day notice to comply. If a business is still not in compliance after being given notice, the Town shall fine the business and/or property owner in accordance to the Town’s annually adopted rates and fees schedule.
Click here to access the Business Registration application