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North Carolina field guide / 18 / Compliance

Does North Carolina Still Have a Privilege License?

01 / Short version

Mostly no. Cities lost the general privilege license tax on July 1, 2015 (G.S. 160A-211 repealed), and the statewide $50 professional privilege license in G.S. 105-41 was repealed for taxable years beginning on or after July 1, 2024.

North Carolina General StatutesNC Department of Revenue

NC Department of the Secretary of State fee schedule and the North Carolina General Statutes reviewed October 30, 2026. Confirm current fees with the Business Registration Division before filing.

Heads up: we are an independent company that prepares and submits North Carolina filings for owners. We are not the North Carolina Department of the Secretary of State and we do not give legal advice. Every state and county charge passes through at the exact amount billed, and anyone can file directly with the Business Registration Division for no service fee.

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Heads up: we are an independent company that prepares and submits North Carolina filings for owners. We are not the North Carolina Department of the Secretary of State and we do not give legal advice. Every state and county charge passes through at the exact amount billed, and anyone can file directly with the Business Registration Division for no service fee.

02 / North Carolina choices

The forks in the road.

Statewide professional license

G.S. 105-41 is marked repealed for taxable years beginning on or after July 1, 2024.

North Carolina General Statutes

What still applies

Zoning, occupational licensing boards and NCDOR tax registration.

NC Department of Revenue
03 / Gather this

What to have ready

  • Check zoning
  • Check your licensing board
  • Register with NCDOR if needed
North Carolina General StatutesNC Department of Revenue
04 / Try the numbers

Does North Carolina Still Have a Privilege License?

Does North Carolina Still Have a Privilege License?

0 / 3 complete

Review the filing and fees
05 / Rules and citations

North Carolina law and SOS rules behind this.

Citations to the NC General Statutes and Secretary of State pages.
TopicNorth Carolina ruleWhere it comes from
Statewide professional licenseG.S. 105-41 is marked repealed for taxable years beginning on or after July 1, 2024.North Carolina General Statutes
What still appliesZoning, occupational licensing boards and NCDOR tax registration.NC Department of Revenue
06 / Where to go next

Related North Carolina reading.

Hand this filing to us

Heads up: we are an independent company that prepares and submits North Carolina filings for owners. We are not the North Carolina Department of the Secretary of State and we do not give legal advice. Every state and county charge passes through at the exact amount billed, and anyone can file directly with the Business Registration Division for no service fee.

07 / Owner questions

What North Carolina owners ask us

Not for taxable years beginning on or after July 1, 2024.

North Carolina General Statutes

Yes. You can file directly with the NC Business Registration Division for the state fee alone. Our service fee is separate and optional.

NC Department of the Secretary of State