NC General Statutes

N.C. Gen. Stat. § 105-33 (2026)

Taxes under this Article

✓ current as of July 2026

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(a) General. - Taxes in this Article are imposed for the privilege of carrying on the business, exercising the privilege, or doing the act named.

(b) License Taxes. - A license tax imposed by this Article is an annual tax. The tax is due by July 1 of each year. The tax is imposed for the privilege of engaging in a specified activity during the fiscal year that begins on the July 1 due date of the tax. The full amount of a license tax applies to a person who, during a fiscal year, begins to engage in an activity for which this Article requires a license. Before a person engages in an activity for which this Article requires a license, the person must obtain the required license.

(c) Other Taxes. - The taxes imposed by this Article on a percentage basis or another basis are due as specified in this Article.

(d) Repealed by Session Laws 1998-95, s. 2.

(e) Repealed by Session Laws 1989, c. 584, s. 1.

(f), (g) Repealed by Session Laws 1998-95, s. 2.

(h) Liability Upon Transfer. - A grantee, transferee, or purchaser of any business or property subject to the State taxes imposed in this Article must make diligent inquiry as to whether the State tax has been paid. If the business or property has been granted, sold, transferred, or conveyed to an innocent purchaser for value and without notice that the vendor owed or is liable for any of the State taxes imposed under this Article, the property, while in the possession of the innocent purchaser, is not subject to any lien for the taxes.

(i), (j) Repealed by Session Laws 1998-95, s. 2.

(k) Repealed by Session Laws 1987, c. 190. (1939, c. 158, s. 100; 1943, c. 400, s. 2; 1951, c. 643, s. 2; 1953, c. 981, s. 1; 1963, c. 294, s. 3; 1973, c. 476, s. 193; 1977, c. 657, s. 1; 1981, c. 83, ss. 1, 2; 1985, c. 114, s. 10; 1985 (Reg. Sess., 1986), c. 826, ss. 1, 2; c. 934, s. 3; 1987, c. 190; 1989, c. 584, s. 1; 1989 (Reg. Sess., 1990), c. 814, s. 1; 1991 (Reg. Sess., 1992), c. 981, s. 1; 1993, c. 539, s. 688; 1994, Ex. Sess., c. 24, s. 14(c); 1996, 2nd Ex. Sess., c. 14, ss. 18, 19; 1998-95, ss. 1, 2.)

Notes of Decisions

Cited in 6 cases, 1948–2000 · leading case: E. Carolina Tastee-Freez, Inc. v. City of Raleigh, 123 S.E.2d 632 (N.C. 1962).

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E. Carolina Tastee-Freez, Inc. v. City of Raleigh, 123 S.E.2d 632 (N.C. 1962). · cites it 4× “G.S. 105-33 (a) provides that State license taxes are imposed “for the privilege of carrying on the business, exercising the privilege, or doing the act named.”

Greene v. City of Winston-Salem, 213 S.E.2d 231 (N.C. 1975). “G.S. 105-33 (d) provided that the State licenses issued should constitute “a personal privilege to conduct the profession or business named in the State license.”

Chrysler Fin. Co., LLC v. Offerman, 531 S.E.2d 223 (N.C. Ct. App. 2000). · cites it 3× “275%) of the face value of these obligations. N.C.G.S. § 105-83(a), (b) (1997). This statute creates a privilege tax which is assessed to taxpayers for the privilege of carrying on a particular business in North Carolina.”

Duke Power Co. v. Bowles, 48 S.E.2d 287 (N.C. 1948). “, 105-114 (franchise tax) and G. S., 105-33 (license tax). But the word “privilege” as so applied is too broad, per se, to yield the distinctions necessary to support a practical system of levy.”

State v. Byrd, 130 S.E.2d 55 (N.C. 1963). · cites it 3× “G.S. 105-33 (a) provides that State license taxes are imposed “for the privilege of carrying on the business, exercising the privilege, or doing the act named.”

Northcutt v. Clayton, 152 S.E.2d 471 (N.C. 1967). “G.S. 105-33 expressly provides that the issuance of a license under Art.”

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