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Privilege Licenses

The N.C. General Assembly voted to repeal local business privilege-license taxes in 2015.  The  privilege license tax is an excise tax levied on the privilege of conducting a particular trade or business in the City.  The City may levy a reasonable privilege license tax on any business activity unless a tax on a particular activity is either limited or prohibited by one of the provisions listed in NC General Statute §160A-211 or some other statute.

Businesses with a physical presence/address within the City limits may be required to have a privilege license. This license grants business owners permission to operate and conduct business within the City Limits.   The license is issued after a brief application is filed with the Utility Business Office.

Utility Business Office
606 Fort Totten Drive
New Bern NC 28560

The fees for privilege licenses are based on the type of business that is to be operated and/or annual gross sales or receipts (see schedules below).   Fees are collected annually each year in July.  Any fees not paid during the month of July will be assessed late penalties.

Schedule of Privilege License Fees

Gross Receipt Schedule

Annual gross sales or receipts from July 1st through June 30th:

$0 to $100,000 Fee:
$50 minimum
$100,000 to $1,000,000 Fee:
$0.50 per $1,000 gross receipts, or part thereof, over $100,000
Over $1,000,000 Fee:
$500 plus $0.35 per $1,000 gross receipts, or part thereof, over $1,000,000