North Carolina business license: you usually don't need a city or county one
No: North Carolina cities and counties haven't been allowed to charge a general business license (privilege license) tax since July 1, 2015 (S.L. 2014-3), so most businesses need no city or county license at all. You still register with the state, and a few activities (beer and wine sales, taxis, food trucks, zoning) have local permits (checked Oct 30, 2026).
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North Carolina cities and counties stopped issuing general business licenses on July 1, 2015. If you're opening a business in Charlotte, Raleigh, Durham or anywhere else in NC, there is no local business license tax to pay. Here's what you still need, and the few local permits that remain.
Why there's no city business license in NC
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Carolina cities and counties stopped charging general business 'privilege license' taxes on July 1, 2015 (S.L. 2014-3 repealed G.S. 160A-211 and 153A-152).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The state's $50 professional privilege license (G.S. 105-41) for lawyers, doctors and other professionals was repealed effective July 1, 2024.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.
What you still need from the state
Form an LLC (Secretary of State)
$125 Articles of Organization
LLC annual report
$200 per year, due Apr 15 ($203 online by card)
Form a corporation
$125 Articles of Incorporation; annual report $25
State privilege license
Professional $50 privilege license (G.S. 105-41) repealed effective July 1, 2024; still required for loan agencies, pawnbrokers, check cashers
Sales tax registration (NCDOR)
Register with NCDOR if you sell taxable goods or services (no fee)
Trade and professional licenses
Trade/professional licenses come from state boards; NC Commerce lists them
30 North Carolina cities and counties
| City or county | County | General business license | Other local fees we confirmed |
|---|---|---|---|
| Wake County (unincorporated) | Wake County, NC | Not required ↗ | Beer/wine retail only (state-set) |
| Mecklenburg County (unincorporated) | Mecklenburg County, NC | Not required ↗ | Beer/wine retail only (state-set) |
| Charlotte | Mecklenburg County, NC | Not required ↗ | Home business / zoning permit: Zoning Use Permit: $510 (FY26 fee schedule, Jul 1, 2025–Jun 30, 2026) |
| Guilford County (unincorporated) | Guilford County, NC | Not required ↗ | Beer/wine retail only (state-set) |
| Raleigh | Wake County, NC | Not required ↗ | Food truck permit: Food Truck Permit: $150 each for private-property or streetside vending ($300 for both) |
| Forsyth County (unincorporated) | Forsyth County, NC | Not required ↗ | Beer/wine retail only (state-set) |
| Cumberland County (unincorporated) | Cumberland County, NC | Not required ↗ | Beer/wine retail only (state-set) |
| Greensboro | Guilford County, NC | Not required ↗ | Beer/wine retail only (state-set) |
| Durham | Durham County, NC | Not required ↗ | Beer/wine retail only (state-set) |
| Winston-Salem | Forsyth County, NC | Not required ↗ | Taxicab license: $15 per taxicab; Wholesale beer & wine license: $37.50 |
| Fayetteville | Cumberland County, NC | Not required ↗ | Beer/wine retail only (state-set) |
| Cary | Wake County, NC | Not required ↗ | Beer/wine retail only (state-set) |
| Wilmington | New Hanover County, NC | Not required ↗ | Other local licenses: Privilege licenses remain only for beer, wine and taxicabs ($15 per vehicle) |
| High Point | Guilford County, NC | Not required ↗ | Beer/wine retail only (state-set) |
| Concord | Cabarrus County, NC | Not required ↗ | Beer/wine retail only (state-set) |
| Greenville | Pitt County, NC | Not required ↗ | Beer/wine retail only (state-set) |
| Asheville | Buncombe County, NC | Not required ↗ | Beer/wine retail only (state-set) |
| Gastonia | Gaston County, NC | Not required ↗ | Beer/wine retail only (state-set) |
| Apex | Wake County, NC | Not required ↗ | Beer/wine retail only (state-set) |
| Jacksonville | Onslow County, NC | Not required ↗ | Beer/wine retail only (state-set) |
| Huntersville | Mecklenburg County, NC | Not required ↗ | Beer/wine retail only (state-set) |
| Chapel Hill | Orange County, NC | Not required ↗ | Beer/wine retail only (state-set) |
| Burlington | Alamance County, NC | Not required ↗ | Beer/wine retail only (state-set) |
| Kannapolis | Cabarrus County, NC | Not required ↗ | Beer/wine retail only (state-set) |
| Wake Forest | Wake County, NC | Not required ↗ | Beer/wine retail only (state-set) |
| Rocky Mount | Nash County, NC | Not required ↗ | Beer/wine retail only (state-set) |
| Mooresville | Iredell County, NC | Not required ↗ | Beer/wine retail only (state-set) |
| Holly Springs | Wake County, NC | Not required ↗ | Beer/wine retail only (state-set) |
| Wilson | Wilson County, NC | Not required ↗ | Beer/wine retail only (state-set) |
| Fuquay-Varina | Wake County, NC | Not required ↗ | Beer/wine retail only (state-set) |
Sorted by population (Census 2024 estimates). Beer and wine retail license amounts are set by state law (G.S. 105-113.77 and 105-113.78) and apply only if you sell beer or wine.
Download: North Carolina data (CSV) · JSON
Comparing states? See South Carolina business license fees and Georgia occupation tax by city.
Frequently asked questions
Do I need a business license in North Carolina?
Usually not from your city or county. North Carolina repealed local privilege license taxes effective July 1, 2015, so there's no general city or county business license. You still register your LLC or corporation with the Secretary of State, register with NCDOR if you collect sales tax, and get any state board license your trade requires.
Do I need a business license in Charlotte, Raleigh or Durham?
No general business license is required in any North Carolina city. Some activities still need a local permit, such as a zoning use permit for a home business in Charlotte or a food truck permit in Raleigh. Each city page lists what we confirmed.
What does it cost to start an LLC in North Carolina?
$125 Articles of Organization, then $200 per year, due Apr 15 ($203 online by card), per the NC Secretary of State.
Is North Carolina's $50 professional privilege license still required?
No. The state privilege license for professionals like lawyers and doctors (G.S. 105-41) was repealed effective July 1, 2024. It still applies to a few businesses such as loan agencies, pawnbrokers and check cashers.
Sources
- https://canons.sog.unc.edu/blog/2014/05/30/the-axe-finally-falls-on-local-privilege-license-taxes/
- https://canons.sog.unc.edu/blog/2014/10/23/even-more-questions-answers-about-the-elimination-of-privilege-license-taxes/
- https://www.commerce.nc.gov/news/the-lead-feed/what-know-about-occupational-business-licenses-north-carolina
- https://www.ncdor.gov/taxes-forms/privilege-license-tax/important-notice-repeal-state-privilege-tax-professionals
- https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-registration
- https://www.ncleg.gov/EnactedLegislation/Statutes/PDF/BySection/Chapter_105/GS_105-113.77.pdf
- https://www.sosnc.gov/fees/by_title/_Business_Registration
- https://www.sosnc.gov/fees/by_title/_Business_Registration_limited_liability_companies
- https://www.sosnc.gov/frequently_asked_questions/by_title/_BRD_FAQ_Annual_Reports
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