TAX COLLECTOR

A Business Privilege License is required for all commercial activities within Rowan County. Selected businesses are exempted from paying a privilege license tax and are identified with NC General Statutes (Chapter 105).

Business privilege licenses are issued by the Rowan County Tax Collector's Office upon obtaining zoning approval. After obtaining the necessary information and the privilege license tax has been paid, the licenses are generally issued within one visit to the tax department.  However, extenuating circumstances may delay or prevent sameday issuance on a case by case basis.

The privilege license tax is based upon the nature of the business activity.

DESCRIPTION FLAT FEE DESCRIPTION FLAT FEE
BEER OFF PREMISES 5.00 FIREARMS 50.00
BEER ON PREMISES 25.00 FINANCE COMPANIES 100.00
WINE OFF PREMISES 25.00 AUTO DEALERS 25.00
WINE ON PREMISES 25.00 AUTO ACCESSORIES RETAIL  12.50
RIDING DEVICES 25.00 AUTO ACCESSORIES WHOLESALE 37.50
PAWNBROKERS 250.00 MOBILE HOME DEALERSHIP 25.00
ITINERANT MERCHANT / FLEA MARKET 100.00 RECREATIONAL VEHICLES 25.00
PEDDLER 25.00 GARAGE 12.50
POOL TABLES 25.00 MOTORCYCLE DEALERS 12.50
MUSIC MACHINES 5.00 SERVICE STATIONS 12.50
AMUSEMENT MACHINE / VIDEO 5.00 EMPLOYMENT AGENCIES 50.00
PINBALL 25.00 CHECK CASHING 100.00
BINGO 25.00

The North Carolina General Statutes may also affect the tax rate.

Licenses are good for the current fiscal year only, expiring on June 30 of any given year. Renewal notices are sent via first class mail in early May.

A business license is also required for beer and wine.  After obtaining a temporary permit from the North Carolin aABC Commission and zoning approval, the license can be issued.  Licenses are good from April to April.  Renewal notices are sent via first class mail in March.

For more information, contact the Rowan County Colllector's Office at (704) 216-8544.