{"_help": "Research data for NC expansion. No general local business tax exists, so items use facts.general_license, beer_wine and optional activity permits; est50k is $0. state_requirements holds statewide filings.", "state": "NC", "explainer": {"title": "How local business licenses work in North Carolina", "body": ["North Carolina cities and counties stopped charging general business 'privilege license' taxes on July 1, 2015 (S.L. 2014-3 repealed G.S. 160A-211 and 153A-152). Most businesses don't need a city or county business license at all.", "What's left locally: beer and wine retail licenses (small fixed amounts set by state law, e.g. $15 for on-premises beer in a city), taxicab and limousine taxes ($15 per vehicle), and permits tied to the activity, like zoning/home-occupation permits, food trucks, peddlers and solicitors, fire inspections and county health permits.", "Cities can still regulate specific trades by ordinance (G.S. 160A-194), so a few keep permits for things like peddlers, itinerant merchants, massage businesses or mobile vendors.", "The state's $50 professional privilege license (G.S. 105-41) for lawyers, doctors and other professionals was repealed effective July 1, 2024.", "At the state level you still register your LLC or corporation with the Secretary of State ($125, then an annual report: $200 for LLCs, $25 for corporations), register with NCDOR if you collect sales tax, and get any state board license your trade needs."], "sources": ["https://canons.sog.unc.edu/blog/2014/10/23/even-more-questions-answers-about-the-elimination-of-privilege-license-taxes/", "https://canons.sog.unc.edu/blog/2014/05/30/the-axe-finally-falls-on-local-privilege-license-taxes/", "https://www.ncdor.gov/taxes-forms/privilege-license-tax/important-notice-repeal-state-privilege-tax-professionals", "https://www.ncleg.gov/EnactedLegislation/Statutes/PDF/BySection/Chapter_105/GS_105-113.77.pdf"], "checked": "2026-10-30"}, "state_requirements": {"llc_formation": {"value": "$125 Articles of Organization", "source_url": "https://www.sosnc.gov/fees/by_title/_Business_Registration_limited_liability_companies", "checked": "2026-10-30", "num": 125}, "llc_annual_report": {"value": "$200 per year, due Apr 15 ($203 online by card)", "source_url": "https://www.sosnc.gov/frequently_asked_questions/by_title/_BRD_FAQ_Annual_Reports", "checked": "2026-10-30", "num": 200}, "corp_formation": {"value": "$125 Articles of Incorporation; annual report $25", "source_url": "https://www.sosnc.gov/fees/by_title/_Business_Registration", "checked": "2026-10-30", "num": 125}, "state_privilege_license": {"value": "Professional $50 privilege license (G.S. 105-41) repealed effective July 1, 2024; still required for loan agencies, pawnbrokers, check cashers", "source_url": "https://www.ncdor.gov/taxes-forms/privilege-license-tax/important-notice-repeal-state-privilege-tax-professionals", "checked": "2026-10-30"}, "sales_tax_registration": {"value": "Register with NCDOR if you sell taxable goods or services (no fee)", "source_url": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-registration", "checked": "2026-10-30", "num": 0}, "occupational_licenses": {"value": "Trade/professional licenses come from state boards; NC Commerce lists them", "source_url": "https://www.commerce.nc.gov/news/the-lead-feed/what-know-about-occupational-business-licenses-north-carolina", "checked": "2026-10-30"}}, "items": [{"id": "wake-county", "name": "Wake County (unincorporated)", "region": "Wake County, NC", "state": "NC", "kind": "county", "pop": 1232444, "model": "no_general_license", "url": null, "facts": {"general_license": {"value": "Not required (statewide repeal July 1, 2015)", "source_url": "https://canons.sog.unc.edu/blog/2014/10/23/even-more-questions-answers-about-the-elimination-of-privilege-license-taxes/", "checked": "2026-10-30", "num": 0, "note": "Statewide rule; this city's own page wasn't checked."}, "beer_wine": {"value": "County: $25 on-premises beer, $5 off-premises beer, $25 on-premises wine, $25 off-premises wine (per year, May 1–Apr 30)", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/PDF/BySection/Chapter_105/GS_105-113.78.pdf", "checked": "2026-10-30"}, "est50k": {"value": "$0 (no general local business tax)", "source_url": "https://canons.sog.unc.edu/blog/2014/10/23/even-more-questions-answers-about-the-elimination-of-privilege-license-taxes/", "checked": "2026-10-30", "num": 0, "note": "State filing fees (LLC $125 + $200 annual report) are separate."}}}, {"id": "mecklenburg-county", "name": "Mecklenburg County (unincorporated)", "region": "Mecklenburg County, NC", "state": "NC", "kind": "county", "pop": 1206285, "model": "no_general_license", "url": null, "facts": {"general_license": {"value": "Not required (statewide repeal July 1, 2015)", "source_url": "https://canons.sog.unc.edu/blog/2014/10/23/even-more-questions-answers-about-the-elimination-of-privilege-license-taxes/", "checked": "2026-10-30", "num": 0, "note": "Statewide rule; this city's own page wasn't checked."}, "beer_wine": {"value": "County: $25 on-premises beer, $5 off-premises beer, $25 on-premises wine, $25 off-premises wine (per year, May 1–Apr 30)", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/PDF/BySection/Chapter_105/GS_105-113.78.pdf", "checked": "2026-10-30"}, "est50k": {"value": "$0 (no general local business tax)", "source_url": "https://canons.sog.unc.edu/blog/2014/10/23/even-more-questions-answers-about-the-elimination-of-privilege-license-taxes/", "checked": "2026-10-30", "num": 0, "note": "State filing fees (LLC $125 + $200 annual report) are separate."}}}, {"id": "charlotte", "name": "Charlotte", "region": "Mecklenburg County, NC", "state": "NC", "kind": "municipality", "pop": 943476, "model": "no_general_license", "url": "https://www.cmlibrary.org/legalities-starting-business", "facts": {"general_license": {"value": "Not required (repealed July 1, 2015)", "source_url": "https://www.cmlibrary.org/legalities-starting-business", "checked": "2026-10-30", "num": 0}, "beer_wine": {"value": "City: $15 on-premises beer, $5 off-premises beer, $15 on-premises wine, $10 off-premises wine (per year, May 1–Apr 30)", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/PDF/BySection/Chapter_105/GS_105-113.77.pdf", "checked": "2026-10-30"}, "est50k": {"value": "$0 (no general local business tax)", "source_url": "https://www.cmlibrary.org/legalities-starting-business", "checked": "2026-10-30", "num": 0, "note": "State filing fees (LLC $125 + $200 annual report) are separate."}, "home_business": {"value": "Zoning Use Permit: $510 (FY26 fee schedule, Jul 1, 2025–Jun 30, 2026)", "source_url": "https://www.charlottenc.gov/files/sharedassets/city/v/2/growth-and-development/documents/dev-center-fees/fy26/fy26-residential-zoning-and-zoning-admin-fees.pdf", "checked": "2026-10-30", "num": 510, "note": "Check with Charlotte zoning (311) whether your home business needs one."}}}, {"id": "guilford-county", "name": "Guilford County (unincorporated)", "region": "Guilford County, NC", "state": "NC", "kind": "county", "pop": 558816, "model": "no_general_license", "url": null, "facts": {"general_license": {"value": "Not required (statewide repeal July 1, 2015)", "source_url": "https://canons.sog.unc.edu/blog/2014/10/23/even-more-questions-answers-about-the-elimination-of-privilege-license-taxes/", "checked": "2026-10-30", "num": 0, "note": "Statewide rule; this city's own page wasn't checked."}, "beer_wine": {"value": "County: $25 on-premises beer, $5 off-premises beer, $25 on-premises wine, $25 off-premises wine (per year, May 1–Apr 30)", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/PDF/BySection/Chapter_105/GS_105-113.78.pdf", "checked": "2026-10-30"}, "est50k": {"value": "$0 (no general local business tax)", "source_url": "https://canons.sog.unc.edu/blog/2014/10/23/even-more-questions-answers-about-the-elimination-of-privilege-license-taxes/", "checked": "2026-10-30", "num": 0, "note": "State filing fees (LLC $125 + $200 annual report) are separate."}}}, {"id": "raleigh", "name": "Raleigh", "region": "Wake County, NC", "state": "NC", "kind": "municipality", "pop": 499825, "model": "no_general_license", "url": "https://raleighnc.gov/doing-business/services/starting-new-business", "facts": {"general_license": {"value": "Not required (repealed July 1, 2015)", "source_url": "https://raleighnc.gov/doing-business/services/starting-new-business", "checked": "2026-10-30", "num": 0}, "beer_wine": {"value": "City: $15 on-premises beer, $5 off-premises beer, $15 on-premises wine, $10 off-premises wine (per year, May 1–Apr 30)", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/PDF/BySection/Chapter_105/GS_105-113.77.pdf", "checked": "2026-10-30"}, "est50k": {"value": "$0 (no general local business tax)", "source_url": "https://raleighnc.gov/doing-business/services/starting-new-business", "checked": "2026-10-30", "num": 0, "note": "State filing fees (LLC $125 + $200 annual report) are separate."}, "food_truck": {"value": "Food Truck Permit: $150 each for private-property or streetside vending ($300 for both)", "source_url": "https://cityofraleigh0drupal.blob.core.usgovcloudapi.net/drupal-prod/COR22/FoodTruckPermitVendor.pdf", "checked": "2026-10-30", "num": 150, "note": "Older form; confirm in Development Fee Guide."}}}, {"id": "forsyth-county", "name": "Forsyth County (unincorporated)", "region": "Forsyth County, NC", "state": "NC", "kind": "county", "pop": 398143, "model": "no_general_license", "url": null, "facts": {"general_license": {"value": "Not required (statewide repeal July 1, 2015)", "source_url": "https://canons.sog.unc.edu/blog/2014/10/23/even-more-questions-answers-about-the-elimination-of-privilege-license-taxes/", "checked": "2026-10-30", "num": 0, "note": "Statewide rule; this city's own page wasn't checked."}, "beer_wine": {"value": "County: $25 on-premises beer, $5 off-premises beer, $25 on-premises wine, $25 off-premises wine (per year, May 1–Apr 30)", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/PDF/BySection/Chapter_105/GS_105-113.78.pdf", "checked": "2026-10-30"}, "est50k": {"value": "$0 (no general local business tax)", "source_url": "https://canons.sog.unc.edu/blog/2014/10/23/even-more-questions-answers-about-the-elimination-of-privilege-license-taxes/", "checked": "2026-10-30", "num": 0, "note": "State filing fees (LLC $125 + $200 annual report) are separate."}}}, {"id": "cumberland-county", "name": "Cumberland County (unincorporated)", "region": "Cumberland County, NC", "state": "NC", "kind": "county", "pop": 338430, "model": "no_general_license", "url": null, "facts": {"general_license": {"value": "Not required (statewide repeal July 1, 2015)", "source_url": "https://canons.sog.unc.edu/blog/2014/10/23/even-more-questions-answers-about-the-elimination-of-privilege-license-taxes/", "checked": "2026-10-30", "num": 0, "note": "Statewide rule; this city's own page wasn't checked."}, "beer_wine": {"value": "County: $25 on-premises beer, $5 off-premises beer, $25 on-premises wine, $25 off-premises wine (per year, May 1–Apr 30)", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/PDF/BySection/Chapter_105/GS_105-113.78.pdf", "checked": "2026-10-30"}, "est50k": {"value": "$0 (no general local business tax)", "source_url": "https://canons.sog.unc.edu/blog/2014/10/23/even-more-questions-answers-about-the-elimination-of-privilege-license-taxes/", "checked": "2026-10-30", "num": 0, "note": "State filing fees (LLC $125 + $200 annual report) are separate."}}}, {"id": "greensboro", "name": "Greensboro", "region": "Guilford County, NC", "state": "NC", "kind": "municipality", "pop": 307381, "model": "no_general_license", "url": null, "facts": {"general_license": {"value": "Not required (statewide repeal July 1, 2015)", "source_url": "https://canons.sog.unc.edu/blog/2014/10/23/even-more-questions-answers-about-the-elimination-of-privilege-license-taxes/", "checked": "2026-10-30", "num": 0, "note": "Statewide rule (UNC School of Government)."}, "beer_wine": {"value": "City: $15 on-premises beer, $5 off-premises beer, $15 on-premises wine, $10 off-premises wine (per year, May 1–Apr 30)", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/PDF/BySection/Chapter_105/GS_105-113.77.pdf", "checked": "2026-10-30"}, "est50k": {"value": "$0 (no general local business tax)", "source_url": "https://canons.sog.unc.edu/blog/2014/10/23/even-more-questions-answers-about-the-elimination-of-privilege-license-taxes/", "checked": "2026-10-30", "num": 0, "note": "State filing fees (LLC $125 + $200 annual report) are separate."}, "other_permits": {"value": null, "missing": true, "dropped": true, "note": "Not published on an official page we could open (Greensboro's site blocks automated reads).", "checked": "2026-10-30"}}}, {"id": "durham", "name": "Durham", "region": "Durham County, NC", "state": "NC", "kind": "municipality", "pop": 301870, "model": "no_general_license", "url": null, "facts": {"general_license": {"value": "Not required (statewide repeal July 1, 2015)", "source_url": "https://canons.sog.unc.edu/blog/2014/10/23/even-more-questions-answers-about-the-elimination-of-privilege-license-taxes/", "checked": "2026-10-30", "num": 0, "note": "Statewide rule; this city's own page wasn't checked."}, "beer_wine": {"value": "City: $15 on-premises beer, $5 off-premises beer, $15 on-premises wine, $10 off-premises wine (per year, May 1–Apr 30)", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/PDF/BySection/Chapter_105/GS_105-113.77.pdf", "checked": "2026-10-30"}, "est50k": {"value": "$0 (no general local business tax)", "source_url": "https://canons.sog.unc.edu/blog/2014/10/23/even-more-questions-answers-about-the-elimination-of-privilege-license-taxes/", "checked": "2026-10-30", "num": 0, "note": "State filing fees (LLC $125 + $200 annual report) are separate."}, "peddler": {"value": null, "missing": true, "dropped": true, "note": "Not published on an official page we could open (the amounts only appeared in a third-party summary; Municode wasn't reachable).", "checked": "2026-10-30"}}}, {"id": "winston-salem", "name": "Winston-Salem", "region": "Forsyth County, NC", "state": "NC", "kind": "municipality", "pop": 255769, "model": "no_general_license", "url": "https://www.cityofws.org/824/Business-License", "facts": {"general_license": {"value": "Not required (repealed July 1, 2015)", "source_url": "https://www.cityofws.org/824/Business-License", "checked": "2026-10-30", "num": 0}, "beer_wine": {"value": "City: $15 on-premises beer, $5 off-premises beer, $15 on-premises wine, $10 off-premises wine (per year, May 1–Apr 30)", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/PDF/BySection/Chapter_105/GS_105-113.77.pdf", "checked": "2026-10-30"}, "est50k": {"value": "$0 (no general local business tax)", "source_url": "https://www.cityofws.org/824/Business-License", "checked": "2026-10-30", "num": 0, "note": "State filing fees (LLC $125 + $200 annual report) are separate."}, "taxi": {"value": "$15 per taxicab", "source_url": "https://www.cityofws.org/824/Business-License", "checked": "2026-10-30", "num": 15}, "wholesale_beer_wine": {"value": "$37.50", "source_url": "https://www.cityofws.org/824/Business-License", "checked": "2026-10-30", "num": 37.5}}}, {"id": "fayetteville", "name": "Fayetteville", "region": "Cumberland County, NC", "state": "NC", "kind": "municipality", "pop": 209496, "model": "no_general_license", "url": null, "facts": {"general_license": {"value": "Not required (statewide repeal July 1, 2015)", "source_url": "https://canons.sog.unc.edu/blog/2014/10/23/even-more-questions-answers-about-the-elimination-of-privilege-license-taxes/", "checked": "2026-10-30", "num": 0, "note": "Statewide rule (UNC School of Government)."}, "beer_wine": {"value": "City: $15 on-premises beer, $5 off-premises beer, $15 on-premises wine, $10 off-premises wine (per year, May 1–Apr 30)", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/PDF/BySection/Chapter_105/GS_105-113.77.pdf", "checked": "2026-10-30"}, "est50k": {"value": "$0 (no general local business tax)", "source_url": "https://canons.sog.unc.edu/blog/2014/10/23/even-more-questions-answers-about-the-elimination-of-privilege-license-taxes/", "checked": "2026-10-30", "num": 0, "note": "State filing fees (LLC $125 + $200 annual report) are separate."}}}, {"id": "cary", "name": "Cary", "region": "Wake County, NC", "state": "NC", "kind": "municipality", "pop": 182659, "model": "no_general_license", "url": null, "facts": {"general_license": {"value": "Not required (statewide repeal July 1, 2015)", "source_url": "https://canons.sog.unc.edu/blog/2014/10/23/even-more-questions-answers-about-the-elimination-of-privilege-license-taxes/", "checked": "2026-10-30", "num": 0, "note": "Statewide rule; this city's own page wasn't checked."}, "beer_wine": {"value": "City: $15 on-premises beer, $5 off-premises beer, $15 on-premises wine, $10 off-premises wine (per year, May 1–Apr 30)", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/PDF/BySection/Chapter_105/GS_105-113.77.pdf", "checked": "2026-10-30"}, "est50k": {"value": "$0 (no general local business tax)", "source_url": "https://canons.sog.unc.edu/blog/2014/10/23/even-more-questions-answers-about-the-elimination-of-privilege-license-taxes/", "checked": "2026-10-30", "num": 0, "note": "State filing fees (LLC $125 + $200 annual report) are separate."}}}, {"id": "wilmington", "name": "Wilmington", "region": "New Hanover County, NC", "state": "NC", "kind": "municipality", "pop": 125284, "model": "no_general_license", "url": "https://www.wilmingtonnc.gov/Government/Departments-Divisions/Finance/Billing-Collections", "facts": {"general_license": {"value": "Not required (repealed July 1, 2015)", "source_url": "https://www.wilmingtonnc.gov/Government/Departments-Divisions/Finance/Billing-Collections", "checked": "2026-10-30", "num": 0}, "beer_wine": {"value": "City: $15 on-premises beer, $5 off-premises beer, $15 on-premises wine, $10 off-premises wine (per year, May 1–Apr 30)", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/PDF/BySection/Chapter_105/GS_105-113.77.pdf", "checked": "2026-10-30"}, "est50k": {"value": "$0 (no general local business tax)", "source_url": "https://www.wilmingtonnc.gov/Government/Departments-Divisions/Finance/Billing-Collections", "checked": "2026-10-30", "num": 0, "note": "State filing fees (LLC $125 + $200 annual report) are separate."}, "other_permits": {"value": "Privilege licenses remain only for beer, wine and taxicabs ($15 per vehicle)", "source_url": "https://www.wilmingtonnc.gov/Government/Departments-Divisions/Finance/Billing-Collections", "checked": "2026-10-30"}}}, {"id": "high-point", "name": "High Point", "region": "Guilford County, NC", "state": "NC", "kind": "municipality", "pop": 118601, "model": "no_general_license", "url": null, "facts": {"general_license": {"value": "Not required (statewide repeal July 1, 2015)", "source_url": "https://canons.sog.unc.edu/blog/2014/10/23/even-more-questions-answers-about-the-elimination-of-privilege-license-taxes/", "checked": "2026-10-30", "num": 0, "note": "Statewide rule; this city's own page wasn't checked."}, "beer_wine": {"value": "City: $15 on-premises beer, $5 off-premises beer, $15 on-premises wine, $10 off-premises wine (per year, May 1–Apr 30)", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/PDF/BySection/Chapter_105/GS_105-113.77.pdf", "checked": "2026-10-30"}, "est50k": {"value": "$0 (no general local business tax)", "source_url": "https://canons.sog.unc.edu/blog/2014/10/23/even-more-questions-answers-about-the-elimination-of-privilege-license-taxes/", "checked": "2026-10-30", "num": 0, "note": "State filing fees (LLC $125 + $200 annual report) are separate."}}}, {"id": "concord", "name": "Concord", "region": "Cabarrus County, NC", "state": "NC", "kind": "municipality", "pop": 112395, "model": "no_general_license", "url": null, "facts": {"general_license": {"value": "Not required (statewide repeal July 1, 2015)", "source_url": "https://canons.sog.unc.edu/blog/2014/10/23/even-more-questions-answers-about-the-elimination-of-privilege-license-taxes/", "checked": "2026-10-30", "num": 0, "note": "Statewide rule; this city's own page wasn't checked."}, "beer_wine": {"value": "City: $15 on-premises beer, $5 off-premises beer, $15 on-premises wine, $10 off-premises wine (per year, May 1–Apr 30)", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/PDF/BySection/Chapter_105/GS_105-113.77.pdf", "checked": "2026-10-30"}, "est50k": {"value": "$0 (no general local business tax)", "source_url": "https://canons.sog.unc.edu/blog/2014/10/23/even-more-questions-answers-about-the-elimination-of-privilege-license-taxes/", "checked": "2026-10-30", "num": 0, "note": "State filing fees (LLC $125 + $200 annual report) are separate."}}}, {"id": "greenville", "name": "Greenville", "region": "Pitt County, NC", "state": "NC", "kind": "municipality", "pop": 95138, "model": "no_general_license", "url": null, "facts": {"general_license": {"value": "Not required (statewide repeal July 1, 2015)", "source_url": "https://canons.sog.unc.edu/blog/2014/10/23/even-more-questions-answers-about-the-elimination-of-privilege-license-taxes/", "checked": "2026-10-30", "num": 0, "note": "Statewide rule; this city's own page wasn't checked."}, "beer_wine": {"value": "City: $15 on-premises beer, $5 off-premises beer, $15 on-premises wine, $10 off-premises wine (per year, May 1–Apr 30)", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/PDF/BySection/Chapter_105/GS_105-113.77.pdf", "checked": "2026-10-30"}, "est50k": {"value": "$0 (no general local business tax)", "source_url": "https://canons.sog.unc.edu/blog/2014/10/23/even-more-questions-answers-about-the-elimination-of-privilege-license-taxes/", "checked": "2026-10-30", "num": 0, "note": "State filing fees (LLC $125 + $200 annual report) are separate."}}}, {"id": "asheville", "name": "Asheville", "region": "Buncombe County, NC", "state": "NC", "kind": "municipality", "pop": 94992, "model": "no_general_license", "url": "https://www.ashevillenc.gov/department/development-services/commercial-permits-and-development/apply/", "facts": {"general_license": {"value": "Not required (repealed July 1, 2015)", "source_url": "https://www.ashevillenc.gov/department/development-services/commercial-permits-and-development/apply/", "checked": "2026-10-30", "num": 0}, "beer_wine": {"value": "City: $15 on-premises beer, $5 off-premises beer, $15 on-premises wine, $10 off-premises wine (per year, May 1–Apr 30)", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/PDF/BySection/Chapter_105/GS_105-113.77.pdf", "checked": "2026-10-30"}, "est50k": {"value": "$0 (no general local business tax)", "source_url": "https://www.ashevillenc.gov/department/development-services/commercial-permits-and-development/apply/", "checked": "2026-10-30", "num": 0, "note": "State filing fees (LLC $125 + $200 annual report) are separate."}}}, {"id": "gastonia", "name": "Gastonia", "region": "Gaston County, NC", "state": "NC", "kind": "municipality", "pop": 85535, "model": "no_general_license", "url": null, "facts": {"general_license": {"value": "Not required (statewide repeal July 1, 2015)", "source_url": "https://canons.sog.unc.edu/blog/2014/10/23/even-more-questions-answers-about-the-elimination-of-privilege-license-taxes/", "checked": "2026-10-30", "num": 0, "note": "Statewide rule; this city's own page wasn't checked."}, "beer_wine": {"value": "City: $15 on-premises beer, $5 off-premises beer, $15 on-premises wine, $10 off-premises wine (per year, May 1–Apr 30)", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/PDF/BySection/Chapter_105/GS_105-113.77.pdf", "checked": "2026-10-30"}, "est50k": {"value": "$0 (no general local business tax)", "source_url": "https://canons.sog.unc.edu/blog/2014/10/23/even-more-questions-answers-about-the-elimination-of-privilege-license-taxes/", "checked": "2026-10-30", "num": 0, "note": "State filing fees (LLC $125 + $200 annual report) are separate."}}}, {"id": "apex", "name": "Apex", "region": "Wake County, NC", "state": "NC", "kind": "municipality", "pop": 75977, "model": "no_general_license", "url": null, "facts": {"general_license": {"value": "Not required (statewide repeal July 1, 2015)", "source_url": "https://canons.sog.unc.edu/blog/2014/10/23/even-more-questions-answers-about-the-elimination-of-privilege-license-taxes/", "checked": "2026-10-30", "num": 0, "note": "Statewide rule; this city's own page wasn't checked."}, "beer_wine": {"value": "City: $15 on-premises beer, $5 off-premises beer, $15 on-premises wine, $10 off-premises wine (per year, May 1–Apr 30)", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/PDF/BySection/Chapter_105/GS_105-113.77.pdf", "checked": "2026-10-30"}, "est50k": {"value": "$0 (no general local business tax)", "source_url": "https://canons.sog.unc.edu/blog/2014/10/23/even-more-questions-answers-about-the-elimination-of-privilege-license-taxes/", "checked": "2026-10-30", "num": 0, "note": "State filing fees (LLC $125 + $200 annual report) are separate."}}}, {"id": "jacksonville", "name": "Jacksonville", "region": "Onslow County, NC", "state": "NC", "kind": "municipality", "pop": 70840, "model": "no_general_license", "url": null, "facts": {"general_license": {"value": "Not required (statewide repeal July 1, 2015)", "source_url": "https://canons.sog.unc.edu/blog/2014/10/23/even-more-questions-answers-about-the-elimination-of-privilege-license-taxes/", "checked": "2026-10-30", "num": 0, "note": "Statewide rule; this city's own page wasn't checked."}, "beer_wine": {"value": "City: $15 on-premises beer, $5 off-premises beer, $15 on-premises wine, $10 off-premises wine (per year, May 1–Apr 30)", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/PDF/BySection/Chapter_105/GS_105-113.77.pdf", "checked": "2026-10-30"}, "est50k": {"value": "$0 (no general local business tax)", "source_url": "https://canons.sog.unc.edu/blog/2014/10/23/even-more-questions-answers-about-the-elimination-of-privilege-license-taxes/", "checked": "2026-10-30", "num": 0, "note": "State filing fees (LLC $125 + $200 annual report) are separate."}}}, {"id": "huntersville", "name": "Huntersville", "region": "Mecklenburg County, NC", "state": "NC", "kind": "municipality", "pop": 67087, "model": "no_general_license", "url": null, "facts": {"general_license": {"value": "Not required (statewide repeal July 1, 2015)", "source_url": "https://canons.sog.unc.edu/blog/2014/10/23/even-more-questions-answers-about-the-elimination-of-privilege-license-taxes/", "checked": "2026-10-30", "num": 0, "note": "Statewide rule; this city's own page wasn't checked."}, "beer_wine": {"value": "City: $15 on-premises beer, $5 off-premises beer, $15 on-premises wine, $10 off-premises wine (per year, May 1–Apr 30)", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/PDF/BySection/Chapter_105/GS_105-113.77.pdf", "checked": "2026-10-30"}, "est50k": {"value": "$0 (no general local business tax)", "source_url": "https://canons.sog.unc.edu/blog/2014/10/23/even-more-questions-answers-about-the-elimination-of-privilege-license-taxes/", "checked": "2026-10-30", "num": 0, "note": "State filing fees (LLC $125 + $200 annual report) are separate."}}}, {"id": "chapel-hill", "name": "Chapel Hill", "region": "Orange County, NC", "state": "NC", "kind": "municipality", "pop": 64028, "model": "no_general_license", "url": null, "facts": {"general_license": {"value": "Not required (statewide repeal July 1, 2015)", "source_url": "https://canons.sog.unc.edu/blog/2014/10/23/even-more-questions-answers-about-the-elimination-of-privilege-license-taxes/", "checked": "2026-10-30", "num": 0, "note": "Statewide rule; this city's own page wasn't checked."}, "beer_wine": {"value": "City: $15 on-premises beer, $5 off-premises beer, $15 on-premises wine, $10 off-premises wine (per year, May 1–Apr 30)", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/PDF/BySection/Chapter_105/GS_105-113.77.pdf", "checked": "2026-10-30"}, "est50k": {"value": "$0 (no general local business tax)", "source_url": "https://canons.sog.unc.edu/blog/2014/10/23/even-more-questions-answers-about-the-elimination-of-privilege-license-taxes/", "checked": "2026-10-30", "num": 0, "note": "State filing fees (LLC $125 + $200 annual report) are separate."}}}, {"id": "burlington", "name": "Burlington", "region": "Alamance County, NC", "state": "NC", "kind": "municipality", "pop": 61365, "model": "no_general_license", "url": null, "facts": {"general_license": {"value": "Not required (statewide repeal July 1, 2015)", "source_url": "https://canons.sog.unc.edu/blog/2014/10/23/even-more-questions-answers-about-the-elimination-of-privilege-license-taxes/", "checked": "2026-10-30", "num": 0, "note": "Statewide rule; this city's own page wasn't checked."}, "beer_wine": {"value": "City: $15 on-premises beer, $5 off-premises beer, $15 on-premises wine, $10 off-premises wine (per year, May 1–Apr 30)", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/PDF/BySection/Chapter_105/GS_105-113.77.pdf", "checked": "2026-10-30"}, "est50k": {"value": "$0 (no general local business tax)", "source_url": "https://canons.sog.unc.edu/blog/2014/10/23/even-more-questions-answers-about-the-elimination-of-privilege-license-taxes/", "checked": "2026-10-30", "num": 0, "note": "State filing fees (LLC $125 + $200 annual report) are separate."}}}, {"id": "kannapolis", "name": "Kannapolis", "region": "Cabarrus County, NC", "state": "NC", "kind": "municipality", "pop": 60521, "model": "no_general_license", "url": null, "facts": {"general_license": {"value": "Not required (statewide repeal July 1, 2015)", "source_url": "https://canons.sog.unc.edu/blog/2014/10/23/even-more-questions-answers-about-the-elimination-of-privilege-license-taxes/", "checked": "2026-10-30", "num": 0, "note": "Statewide rule; this city's own page wasn't checked."}, "beer_wine": {"value": "City: $15 on-premises beer, $5 off-premises beer, $15 on-premises wine, $10 off-premises wine (per year, May 1–Apr 30)", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/PDF/BySection/Chapter_105/GS_105-113.77.pdf", "checked": "2026-10-30"}, "est50k": {"value": "$0 (no general local business tax)", "source_url": "https://canons.sog.unc.edu/blog/2014/10/23/even-more-questions-answers-about-the-elimination-of-privilege-license-taxes/", "checked": "2026-10-30", "num": 0, "note": "State filing fees (LLC $125 + $200 annual report) are separate."}}}, {"id": "wake-forest", "name": "Wake Forest", "region": "Wake County, NC", "state": "NC", "kind": "municipality", "pop": 56764, "model": "no_general_license", "url": null, "facts": {"general_license": {"value": "Not required (statewide repeal July 1, 2015)", "source_url": "https://canons.sog.unc.edu/blog/2014/10/23/even-more-questions-answers-about-the-elimination-of-privilege-license-taxes/", "checked": "2026-10-30", "num": 0, "note": "Statewide rule; this city's own page wasn't checked."}, "beer_wine": {"value": "City: $15 on-premises beer, $5 off-premises beer, $15 on-premises wine, $10 off-premises wine (per year, May 1–Apr 30)", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/PDF/BySection/Chapter_105/GS_105-113.77.pdf", "checked": "2026-10-30"}, "est50k": {"value": "$0 (no general local business tax)", "source_url": "https://canons.sog.unc.edu/blog/2014/10/23/even-more-questions-answers-about-the-elimination-of-privilege-license-taxes/", "checked": "2026-10-30", "num": 0, "note": "State filing fees (LLC $125 + $200 annual report) are separate."}}}, {"id": "rocky-mount", "name": "Rocky Mount", "region": "Nash County, NC", "state": "NC", "kind": "municipality", "pop": 54541, "model": "no_general_license", "url": null, "facts": {"general_license": {"value": "Not required (statewide repeal July 1, 2015)", "source_url": "https://canons.sog.unc.edu/blog/2014/10/23/even-more-questions-answers-about-the-elimination-of-privilege-license-taxes/", "checked": "2026-10-30", "num": 0, "note": "Statewide rule; this city's own page wasn't checked."}, "beer_wine": {"value": "City: $15 on-premises beer, $5 off-premises beer, $15 on-premises wine, $10 off-premises wine (per year, May 1–Apr 30)", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/PDF/BySection/Chapter_105/GS_105-113.77.pdf", "checked": "2026-10-30"}, "est50k": {"value": "$0 (no general local business tax)", "source_url": "https://canons.sog.unc.edu/blog/2014/10/23/even-more-questions-answers-about-the-elimination-of-privilege-license-taxes/", "checked": "2026-10-30", "num": 0, "note": "State filing fees (LLC $125 + $200 annual report) are separate."}}}, {"id": "mooresville", "name": "Mooresville", "region": "Iredell County, NC", "state": "NC", "kind": "municipality", "pop": 52884, "model": "no_general_license", "url": null, "facts": {"general_license": {"value": "Not required (statewide repeal July 1, 2015)", "source_url": "https://canons.sog.unc.edu/blog/2014/10/23/even-more-questions-answers-about-the-elimination-of-privilege-license-taxes/", "checked": "2026-10-30", "num": 0, "note": "Statewide rule; this city's own page wasn't checked."}, "beer_wine": {"value": "City: $15 on-premises beer, $5 off-premises beer, $15 on-premises wine, $10 off-premises wine (per year, May 1–Apr 30)", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/PDF/BySection/Chapter_105/GS_105-113.77.pdf", "checked": "2026-10-30"}, "est50k": {"value": "$0 (no general local business tax)", "source_url": "https://canons.sog.unc.edu/blog/2014/10/23/even-more-questions-answers-about-the-elimination-of-privilege-license-taxes/", "checked": "2026-10-30", "num": 0, "note": "State filing fees (LLC $125 + $200 annual report) are separate."}}}, {"id": "holly-springs", "name": "Holly Springs", "region": "Wake County, NC", "state": "NC", "kind": "municipality", "pop": 48674, "model": "no_general_license", "url": null, "facts": {"general_license": {"value": "Not required (statewide repeal July 1, 2015)", "source_url": "https://canons.sog.unc.edu/blog/2014/10/23/even-more-questions-answers-about-the-elimination-of-privilege-license-taxes/", "checked": "2026-10-30", "num": 0, "note": "Statewide rule; this city's own page wasn't checked."}, "beer_wine": {"value": "City: $15 on-premises beer, $5 off-premises beer, $15 on-premises wine, $10 off-premises wine (per year, May 1–Apr 30)", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/PDF/BySection/Chapter_105/GS_105-113.77.pdf", "checked": "2026-10-30"}, "est50k": {"value": "$0 (no general local business tax)", "source_url": "https://canons.sog.unc.edu/blog/2014/10/23/even-more-questions-answers-about-the-elimination-of-privilege-license-taxes/", "checked": "2026-10-30", "num": 0, "note": "State filing fees (LLC $125 + $200 annual report) are separate."}}}, {"id": "wilson", "name": "Wilson", "region": "Wilson County, NC", "state": "NC", "kind": "municipality", "pop": 48579, "model": "no_general_license", "url": null, "facts": {"general_license": {"value": "Not required (statewide repeal July 1, 2015)", "source_url": "https://canons.sog.unc.edu/blog/2014/10/23/even-more-questions-answers-about-the-elimination-of-privilege-license-taxes/", "checked": "2026-10-30", "num": 0, "note": "Statewide rule; this city's own page wasn't checked."}, "beer_wine": {"value": "City: $15 on-premises beer, $5 off-premises beer, $15 on-premises wine, $10 off-premises wine (per year, May 1–Apr 30)", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/PDF/BySection/Chapter_105/GS_105-113.77.pdf", "checked": "2026-10-30"}, "est50k": {"value": "$0 (no general local business tax)", "source_url": "https://canons.sog.unc.edu/blog/2014/10/23/even-more-questions-answers-about-the-elimination-of-privilege-license-taxes/", "checked": "2026-10-30", "num": 0, "note": "State filing fees (LLC $125 + $200 annual report) are separate."}}}, {"id": "fuquay-varina", "name": "Fuquay-Varina", "region": "Wake County, NC", "state": "NC", "kind": "municipality", "pop": 46317, "model": "no_general_license", "url": null, "facts": {"general_license": {"value": "Not required (statewide repeal July 1, 2015)", "source_url": "https://canons.sog.unc.edu/blog/2014/10/23/even-more-questions-answers-about-the-elimination-of-privilege-license-taxes/", "checked": "2026-10-30", "num": 0, "note": "Statewide rule; this city's own page wasn't checked."}, "beer_wine": {"value": "City: $15 on-premises beer, $5 off-premises beer, $15 on-premises wine, $10 off-premises wine (per year, May 1–Apr 30)", "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/PDF/BySection/Chapter_105/GS_105-113.77.pdf", "checked": "2026-10-30"}, "est50k": {"value": "$0 (no general local business tax)", "source_url": "https://canons.sog.unc.edu/blog/2014/10/23/even-more-questions-answers-about-the-elimination-of-privilege-license-taxes/", "checked": "2026-10-30", "num": 0, "note": "State filing fees (LLC $125 + $200 annual report) are separate."}}}]}