Town of Long View
Partial Listing of Privilege License From July 1, 2009 to June 30, 2010
I. Date Due and Penalty. Licenses are due July 1st and the penalty shall begin on September 2nd at a rate of five percent (5%) per month of the total license due. In no case shall the penalty be less than $5.00.
II. Proration license. Where the person, firm, or corporation begins a business or exercises a Privilege on which a license is imposed after the expiration of seven (7) months of the current license year, then only one half (1/2) of the tax required shall be paid except those licenses or permits which are issued on an annual basis only.
III. An annual Privilege License is levied on each Business, Trade, Occupation, and Franchise based on G.S. 105.33 forward, schedule "B" license taxes, and authority of G.S. 160A-211. The listing given is a partial listing of Privilege License due.
IV. If the type of business in which you are engaged is not shown, or there are questions concerning your business, call the Town of Long View at 828-322-3921.
ARTICLE V. LICENSE SCHEDULE
MERCHANT RETAIL............................................................20.00
MERCHANT WHOLESALE/MANUFACTURER.............50.00
ADVERTISING/OUTDOOR (signs, billboards) G.S. 105-86........................35.00
AMUSEMENTS G.S. 105-102.5 (b)(8)
Swimming pools, skating rink, beach bingo, penny arcade,
Riding devices (permanent location)
Merry go Rounds, Astro games, Shooting gallery, etc per location..25.00
AMUSEMENTS-GENERAL G.S. 105-37.1 - Giving, offering or
managing any form of entertainment or amusement for
which admission is charged...........................................................................25.00
AMUSEMENTS CIRCUSES/ANIMAL SHOWS (exhibiting performances)
G.S. 105-37.1..per day($500 CASHIERS BOND MAY
BE APPLICABLE)* .......................................................................................25.00
ATHLETIC CONTEST G.S. 105-37.1
Exempt only when managed & conducted by school, civic or fraternal
organization.....................................................................................................10.00
AUTO OR TRUCK RENTAL OR LEASE.......................................................20.00
AUTOMOBILE DEALERS G.S. 105-89 New or Used....................................25.00
AUTOMOBILE: SERVICE STATION G.S.105-89 (a)
Automobile upholsterer, body shop, repair garages, includes retail
selling or delivery of accessories/commodities .........................................12.50
AUTOMOBILE: WHOLESALE SUPPLY DEALERS G.S. 105-89 (b)
buying, selling, distributing, exchanging, or delivering automotive
accessories.......................................................................................................37.50
AUTOMATIC MACHINES/SERVICE & REPAIR G.S. 105-102.5 (b) (3)..25.00
BAKERY PRODUCTS Cakes, pies, crackers, & table delicacies...............20.00
BAR, TAP ROOM, LOUNGE in addition to alcoholic beverage
license as required.........................................................................................150.00
BARBER beautician, cosmetologist, manicurist..G.S. 105-75.1 per
operator...............................................................................................................2.50
BEAUTY COLLEGE Or other like training, providing instructors are
Licensed @ $2.50 each in addition thereto................................................20.00
BICYCLES Dealer, renting or repairing G.S. 105-102.5 (b) (2).....................25.00
BILLIARD & POOL TABLES G.S. 105-102.5 (b) (2) Renting,
maintaining, or owning a building wherein there is a table or
tables at which billiards or pooled is played, whether operated
by slot or otherwise.........................................................................................25.00
BOTTLED GAS DISTRIBUTORS..................................................................20.00
CABARETS and/or NIGHT CLUBS no dancing or floor shows..............150.00
With dancing.................................................................................................300.00
CABINETS AND CARPENTER SHOP..........................................................20.00
CAMPGROUNDS, TRAILER PARKS, OR TENT CAMPING G.S.
105-102.5 (b) (4)................................................................................................12.50
CAR WASH.........................................................................................................20.00
CARPET CLEANERS........................................................................................20.00
CATERING SERVICE in addition to restaurant license...............................20.00
CHAIN STORES G.S. 105-98.............................................................................50.00
CHRISTMAS TREES...Dealer in trees/perishable decorations not
grown by seller (PER LOCATION)...............................................................20.00
COAL DEALER, TRUCKER ............................................................................20.00
COIN OPERATED DRY CLEAN MACHINE..(laundromat) G.S. 105-85....50.00
COLLECTING AGENCY G.S. 105-45...............................................................50.00
CONCRETE PLANT & DISTRIBUTING.......................................................20.00
CONTRACTORS, construction, grading or building G.S. 105-54..............10.00
CONTRACTORS -Electrical, plumbing, heating, & air conditioning
G.S. 105-91.........................................................................................................50.00
DANCES G.S. 105-37.1 giving or managing any dance or athletic
contest of any kind that charges an admission fee in excess
of .50 per location............................................................................................25.00
DAY CARE CENTERS G.S. 105-60 - FEWER THAN 50...............................50.00
50-99.....................................................100.00
100-149...................................................200.00
150-199...................................................300.00
MORE THAN 200...................................................400.00
DELIVERY TRUCK (Courier, Catering, Manufacturing)..............................20.00
DRY CLEANERS G.S. 105-74 (a)......................................................................50.00
ELECTRONIC VIDEO GAMES G.S. 105-66.1 per machine............................5.00
ELEVATORS & AUTOMATIC SPRINKLER SYSTEMS G.S. 105-55
SELLING OR INSTALLING.........................................................................100.00
EMPLOYMENT AGENCY G.S. 105-90...........................................................100.00
EXPRESS COMPANIES G.S. 105-118.............................................................20.00
FEED and/or FLOUR MILL...............................................................................20.00
FIREARM/dealers G.S.105-80...........................................................................50.00
FLEA MARKET G.S.105-53..............................................................................200.00
FLORIST/live plant sales - On all items except live flower sales use
Merchant retail.................................................................................................20.00
FORTUNE TELLERS, PALMISTS G.S. 105-58............................................200.00
GASOLINE & OIL DISTRIBUTOR G.S. 105-72 every person, firm, or
corporation.......................................................................................................25.00
GOLF mini or driving range...............................................................................20.00
GROCERS............................................................................................................20.00
GUNSMITH, LOCKSMITH, KEY MAKER.....................................................20.00
HANDBILLS, Advertising................................................................................20.00
HEALTH CLUB, massage parlor, tanning salon............................................20.00
HOTELS, MOTELS G.S. 105-61...............$25.00 MINIMUM................1.00/room
ICE DEALER/MANUFACTURER....................................................................20.00
ICE CREAM - Retailer/Counter Freezer G.S. 105-102.5(b)...............................2.50
INTERIOR DECORATING...............................................................................20.00
ITINERANT MERCHANT G.S. 105-53 (b).....................................................100.00
JANITORIAL SERVICE....................................................................................20.00
JEWELRY REPAIR............................................................................................20.00
LANDSCAPE CONTRACTOR.......................................................12.50
LAUNDRY, LINEN, UNIFORM RENTAL G.S. 105-85 (a)............50.00
LEASING EQUIPMENT.....................................................................20.00
LOAN AGENCIES G.S. 105-88........................................................100.00
LUMBER BROKER/AGENT............................................................20.00
MACHINE SHOP...............................................................................20.00
MAGAZINES sales............................................................................20.00
MANICURISTS G.S. 105-75.1.....................each operator...............2.50
MANUFACTURERS/MAINTAINING AGENTS or offices in the
City or making retail deliveries in the City...................................20.00
MARBLE YARDS/MONUMENTS..................................................20.00
MASSAGIST / MASSEUSE Approval required by Council
G.S. 105-41..........................................................................................0.00
MERCHANDISING MACHINES and weighing G.S. 105-65.1
Distributors or operators of FIVE or more are EXEMPT -
less than 5 machines - SEE SUNDRIES (Food items) G.S.
105-102.5...........................................................................................
MISCELLANEOUS, not otherwise taxed........................................20.00
MOTOR VEHICLE FOR HIRE/TAXICAB.......per vehicle..........15.00
MOTOR CYCLE DEALERS G.S. 105-89.1 accessories
beyond motorcycle parts/Merchant Retail applies....................12.50
MUSIC MACHINES/JUKE BOX G.S. 105-65 operating,
maintaining or placing on location any machine(s)
that produces music
Each machine.....................................................................................5.00
NEWS DEALER, or STAND.............................................................20.00
NEWSPAPER daily editions/sales..................................................20.00
PACKING HOUSES/ MEAT (state fee G.S. 105-70)......................20.00
PAINTING............................................................................................20.00
PAWNBROKERS G.S. 105-50........................................................275.00
PEANUT & POPCORN ROASTERS & STANDS......................20.00
PEDDLERS, G.S. 105-53, On foot.....................................................10.00
With cart/vehicle.............................................................................25.00
Of fruits & vegetables, exempt if grown or made by peddler...25.50
PIANOS, ORGANS, TUNERS, SALES, & REPAIRS,
RADIO, STEREO, RECORDS, TV, & RECORDER
REPAIRS...G.S. 105-102.5 (b) (9)......................................................5.00
PINBALL MACHINES and/or other amusement
games & devices
Each location G.S. 105-102.5 (b) (8)...............................................25.00
PISTOL DEALER G.S. 105-80...........................................................50.00
PRINTING ESTABLISHMENTS.....................................................20.00
RADIO REPAIR/SALES G.S. 105-102.5 (b) (9)................................5.00
REPAIR SHOPS, electrical/general.................................................20.00
RESTAURANTS/CAFETERIAS G.S. 105-62
...............................................Seating for less than 4......................25.00
...............................................Seating for more than 4....................42.50
SCRAP PROCESSOR......................................................................20.00
SEAFOOD DEALER see Merchant Retail/Wholesale.................
SEAMSTRESS....................................................................................20.00
SECOND HAND DEALERS.............................................................20.00
SECURITY DEALERS buying, selling or brokering
stocks or bonds for a commission; maintaining
a stock or bond house....................................................................20.00
SECURITY GUARD, PATROL........................................................20.00
SERVICE COMPANY / CONSULTANT........................................20.00
SEXUALLY ORIENTED BUSINESS- Approval Required
by Town Administrator.............................................................1,300.00
SHEET METAL / ROOFING.............................................................20.00
SIGN HANGER OR ERECTOR G.S. 105-86...................................35.00
SKATING RINKS, swimming pools or other recreational
activity G.S. 105-102.5 (b) (9)
Tax supported exempt....................................................................25.00
SPECIALTY MARKET OPERATOR G.S. 105-53...............
Trade shows, rental - Itinerant Merchant..................................200.00
SUNDRIES G.S. 105-102.85
For sale of sandwich, soft drinks, tobacco, owned
dispensers, retail or placing fewer than 5 dispensers
or machines (tobacco, soft drinks, food, merchandise,
weighing machines)..........................................................................4.00
TAILOR SHOP...................................................................................20.00
TANNING SALON.............................................................................20.00
TELEGRAPH COMPANIES G.S. 105-119.......................................10.00
TELEVISION REPAIR & SALES....105-102.5-(b) (9).....................5.00
TOWELS, LINENS (inside city limits) G.S. 105-85........................50.00
TRANSFER FEE....................................................................................5.00
TRAVEL AGENT or Agency............................................................20.00
UNDERTAKER/RETAIL SALE OF COFFINS G.S. 105-46..........50.00
UPHOLSTERING................................................................................20.00
VIDEO GAMES G.S. 105-66.1 Coin or token
operated/per machine.......................................................................5.00
VIDEOS/MOVIES selling, leasing, furnishing,
and/or distribution movies, including video movies
for use in places where no admission fee is charged
(USE Merchant Retail for sale)......................................................20.00
WAREHOUSES...................................................................................20.00
WEAPONS, OTHER G.S. 105-80 Bowie knives, Dirk, Daggers,
Leaded canes, Iron or metallic knuckles, etc.............................200.00
WELDER SHOP.................................................................................20.00
WOOD DEALERS, provided wood cut from
own land - exempt............................................................................20.00
WRECKER SERVICE........................................................................20.00
*plus additional levy if applicable
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