N.C.G.S. § 106-65.40

City privilege license tax prohibited.

Effective date: 2026-08-08
Last verified: 2026-08-09
Source: official source
Revision history: view all versions

A city, as defined in G.S. 160A-1(2), may not levy a privilege license tax on persons engaged in a business licensed under this Article. (1983, c. 193.)