required to obtain a license and renew it every year unless the
business is specifically exempted by law.
Business licenses are authorized by the State of North Carolina and
are considered a license for the privilege to do business within a
local tax jurisdiction. Businesses are required to renew their
business license on or before July 1st of each year (with the
exception of taxi cab drivers and beer/wine licenses). Renewal forms
were mailed last week. Payments received or postmarked by the United
States Postal Service after July 1will incur late charges.
All businesses, trades, and professions conducting a trade,
occupation, performing a service, or selling goods or services within
the City are required to purchase a Privilege/Business License prior
to beginning operations.
This requirement applies to all businesses, whether operated for
profit, non-profit, or home based.
Privilege/Business license tax rates are based on estimated revenue
for new businesses, or annual gross receipts for businesses with one
or more years in business, at a rate of $0.60 per $1,000 (minimum tax
$50; maximum $10,000). Businesses subject to the gross receipts tax
may also be taxed at a flat rate while some businesses are only
subject to a flat tax rate. Certain types of businesses must pay both
the City and County license tax while others pay City tax alone.
A City license may be required in addition to any County or State
licenses already held. A business owner, partner, corporate officer or
any other designated assignee may apply for a license in person at 700
N. Tryon Street, Charlotte, between 8 a.m. - 5 p.m. during June,
Monday through Friday. In other months, applications are accepted at
the office between 9 a.m. – 5 p.m., Monday through Friday. An
application may be requested at the Business Tax Collections Office,
by telephone by dialing 311, online at http://tax.charmeck.org, or by
mail at:
Business Tax Collections
P.O. Box 32728
Charlotte, NC 28232-2728
Questions? Business owners can contact us by dialing 311 (704-336-4600
if outside of Mecklenburg County) or via e-mail at taxbusiness@MecklenburgCountyNC.gov
More information is also available at http://tax.charmeck.org.
