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N.C. Gen. Stat. § 106-65.40

City privilege license tax prohibited

North Carolina · North Carolina General Statutes Chapter 106 — Chapter 106. · Status: effective

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N.C. Gen. Stat. § 106-65.40, City privilege license tax prohibited, North Carolina, version 1 as recorded 2026-08-18, yourstate.us, https://yourstate.us/provision/1322751
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City privilege license tax prohibited. 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.)