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.
Listing of a Business Name
Alcoholic Beverage Business
- Fortified wines, retail
- Unfortified wines, retail
- Malt Beverages, retail
- Animal shows, circuses, menageries, wild west shows, dog and/or pony shows
- Bagatelle tables and comparable amusements
- Billiard parlors and pool halls
- Bowling alleys
- Electronic video games
- Games of skill (shooting galleries & comparable amusements)
- Juke boxes (music machines)
- Places for "games or play with or without a name"
- Riding devices (merry-go-rounds, hobby horses, switchback railways and similar amusements)
- Swimming pools, skating rinks, and similar amusements
- Automatic sprinkler fire systems, sale or installation
- Elevators, sale or installation
Sale of Particular Products
- Automotive equipment & supply dealers, wholesale
- Firearms dealers
- Motorcycle dealers
- Motor Vehicle dealers
- Weapons dealers (bowie knives, dirks, daggers and metallic knuckles)
Service Occupations and Businesses
- Automotive service stations, servicing or retail selling
- Employment agents, domestic
Specialty market operations (flea market operators)
Other Businesses and Occupations
Contact the municipality where your business is located to learn about their business or privilege license requirements:
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 within 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 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 (910) 798-6301 for additional help or information.
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