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PRIVILEGE LICENSE INFORMATION

         Privilege Licenses in New Hanover County
 
If you own a business in New Hanover County, the County may levy Privilege License taxes on trades, occupations, professions, businesses, and franchises to the extent authorized by Article 2 of Chapter 105 of the General States of North Carolina and any other acts of the General Assembly.
                            County License Taxes Authorized by Law
  
Alcoholic Beverage Business  Building/Trade Occupations
Fortified wines, retail  Automatic sprinkler fire systems, sale or
Unfortified wines, retail    installation
Malt Beverages, retail  Elevators, sale or installation
Amusements  
 Animal shows, circuses, menageries, wild Sale of Particular Products
   west shows, dog and/or pony shows  Automotive equipment & supply dealers, wholesale
Bagatelle tables and comparable amusements  Firearms dealers 
Billiard parlors and pool halls  Motorcycle dealers
Bowling alleys  Motor Vehicle dealers
Electronic video games  Weapons dealers (bowie knives, dirks, daggers and
Games of skill (shooting galleries &    metallic knuckles)
   comparable amusements)  
Juke boxes (music machines)  Service Occupations and Businesses
Places for "games or play with or  Automotive service stations, servicing or retail selling
   without a name" Employment agents, domestic
Riding devices (merry-go-rounds, hobby horses,  
   switchback railways and similar amusements)  Other Businesses and Occupations
Swimming pools, skating rinks, and similar  Check cashing
   amusements Specialty market operators (flea market operators)
   Itinerant merchants
   Loan agencies
   Pawnbrokers
   Peddlers
   
 FOR FEE SCHEDULE:  See New Hanover Code of Ordinances -
http://www.municode.com/resources/gateway.asp?pid=11337&sid=33
              Municipal Requirements
 
Contact the municipality where your business is located to learn about their business or privilege license requirements:
 
City of Wilmington                                                             Town of Carolina Beach
305 Chestnut Street                                                          1121 N. Lake Park Blvd.
Wilmington, NC  28401                                                      Carolina Beach, NC  28428
(910) 342-2742                                                                  (910) 458-2999
http://www.ci.wilmington.nc.us/                                           http://www.carolinabeach.org/ 
 
Town of Kure Beach                                                            Town of Wrightsville Beach
117 Settlers Lane                                                               321 Causeway Drive
Kure Beach, NC  28449                                                      Wrightsville Beach, NC  28480
(910) 458-8216                                                                   (910) 256-7900
http://www.townofkurebeach.org/                                        http://www.townofwrightsvillebeach.com/

                                      New Hanover County Tax Information

All businesses  must establish a property tax account with the New Hanover County Listing Department for the purpose of annual taxation.  Please call 910-798-7300 for more information.

Rental Vehicles - This refers to any rental vehicle that is offered at retail for short-term lease or rental and is owned or leased by an entity engaged in the business of leasing or renting vehicles to the general public.  Please call (910) 798-7113 for more information.

Room Occupancy - Incurred from the rental of any room, lodging or accommodation furnished by a hotel, motel, inn, tourist camp, or similar place withing the County that is subject to the state sales tax imposed under Section 105-164.4(a)(3) of North Carolina General Statutes.  Please call (910) 798-7113 for more information.

Heavy Equipment Rentals - This refers to any rental of heavy equipment if the place of business from which the heavy equipment is delivered is located in the County.  Please call (910) 798-7113 for more information.

Beer/Wine Licenses - A person holding a retail ABC permit for On/Off Premises Malt or Wine must obtain a county license for that activity.  In order to apply for a county license, state and city permits must first be issued.  Please call (910) 798-7113 for more information.

                                               Listing of a Business Name

If your business is a sole proprietorship, partnership, corporation (doing business under an assumed name), or limited liability company (LLC) doing business under an assumed name:

State law dictates that most types of businesses file with the Register of Deeds in the county where they will operate.  The document that files or puts on record a business name of an individual, partnership, or corporation other than its own name is referred to as "Doing Business As", DBA, or Assumed Name.

NC General Statute 66-68 requires that "before any person or partnership engages in business in any county in this state under an assumed name or under any designation, name or style other than the real name of the owner or owners thereof, before any limited partnership engaged in business in any county in this State other than under the name set out in the Certificate filed with the Office of the Secretary of State, or before a corporation engages in business in any county other than under its corporate name, such person, partnership, limited partnership, or corporation, must file in the office of the register of deeds of such county a certificate . . . "

For more information, visit the New Hanover County Register of Deeds at (910) 798-4530.  http://www.nhcgov.com/AgnAndDpt/RODS/Pages/RegisterofDeedsHome.aspx

If you need information on incorporation or initial filing of a limited partnership or LLC, please visit the NC Secretary of State's Website:  http://www.secretary.state.nc.us/corporations

                                                       Business Resources

Research and Develope a Business Plan and Structure

For those starting a small business, a critical first step is to create a business plan.  There are many local, state and federal resources to assist you in creating a business plan.  The best place to start is by researching the vast amount of information available to you.  Here is a list of available information on creating a business plan:

New Hanover County Public Libraries

The Library provides a variety of resources including reference materials at the Main Library, a selection of books at all branches and various online services and resources.  Links to these and additional online resources are provided on their resource page.  Call the "Reference Desk" at 798-6301 for additional help or information.

http://www.nhcgov.com/AgnAndDpt/LIBR/Reference/Pages/BusinessResources.aspx

Local Organizations & Resources

Cape Fear Community College - Small Business center Source for classes, counseling and resources http://www.cfcc.edu/sbc/

Employment Security Commission - Services for business and individuals  -  http://www.ncesc.com/splash.asp

Greater Wilmington Chamber of Commerce - A membership organization for local business - http://www.wilmingtonchamber.org/

SCORE - Service Corps of Retired Executives - Provides management counseling and educational services to small and mid-sized businesses in all of North Carolinas' 100 counties. - http://wilmingtonscore.org/

UNCW - Small Business & Technology Development Center - Provides management counseling and educational services to small and mid-sized businesses in all of North Carolinas' 100 counties.  -  http://www.csb.uncw.edu/sbtdc/

 State & National Organizations

U.S. Small Business Administration - http://www.sba.gov/

IRS Information for Small Business - http://www.irs.gov/newsroom/article/O.id=181721.00.html

NC Department of Commerce - http://www.nccommerce.com/en  

NC Small Business & Technology Development Center - http://www.sbgdc.org/

National Black Chamber of Commerce - http://nationalbcc.org/

United States Hispanic Chamber of Commerce - http://www.ushcc.com/

North Carolina Department of Revenue - http://www.dornc.com/

 

                                                                                                   

 

 
 
 
 
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