GroundRules
N.C. Gen. Stat. § 106-65.40: City privilege license tax prohibited.
Where this section sits in the code
- Chapter 106. Agriculture.
- Article 4C. Structural Pest Control Act.
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.)
Collected 2026-08-27T18:16:07Z. Source file · JSON