Privilege License: Anyone who conducts business in the City of Greenville must obtain a Privilege License, except for businesses that are specifically exempted by state or federal statute. Frequently Asked Questions.
To obtain a Privilege License Registration Form (within City limits) click here.
To obtain a Privilege License Registration Form (outside City limits) click here.
Home Occupation Assessment Form click here.
Greenville City Code Section 3-2-42. Unlawful to conduct business without a license.
(a) It shall be unlawful for any person to engage in a business within this city upon which a privilege license tax is imposed by this article, without having paid the license tax specified in section 3-2-44 herein. Violators shall be guilty of a misdemeanor and, upon conviction, shall be fined not more than fifty dollars ($50.00), or imprisoned for not more than thirty (30) days. Each day that a person engages in business in violation of the section constitutes a separate offense.
Businesses that are operated from the home must obtain approval from the Planning and Zoning Division of the Inspections Department. For more information regarding operating a home-based business, contact the Planning and Zoning Department at (252) 329-4116.
Privilege License Fee: Fees are based on North Carolina Statues and Greenville City Code. Depending on the type of business, the privilege license tax many range from a flat rate of $5.00 to a maximum fee of $2,000.00 per year, per business classification. Please refer to the Privilege License Fee Schedule for listing.
Computation of tax based on gross receipts: Gross receipts means the amount reported as gross receipts on a business’s state income tax return or on the federal income tax return filed with the state income tax return if the state return does not separately state gross receipts, for the most recently completed tax year. The minimum fee is $50.00 is based on the first $25,000.00. Additional fees are $0.50 for each additional $1,000.00 above the first $25,000.00. Use Gross Receipt Computation Worksheet to figure total taxes due.
**Privilege License taxes must be paid before the business opens.
Licenses must be renewed prior to July 1 of every year. Privilege licenses that are not renewed by the July 1 deadline will be subject to a penalty of 5% of the annual license tax for each month the business operated without a license. The minimum penalty is five dollars ($5.00). Fees and penalties are retroactive to the original start date of the business.
Certain licenses issued by city council: Any person proposing to engage in any of the following businesses or activities in the city shall apply in writing to the city council for a license:
(1) Bowling alley operator;
(2) Billiard or pool room operator;
(3) Companies of gypsies and fortune tellers;
(4) Junk dealer;
(5) Taxicab business;
(6) Dine and dance hall operators;
(7) To conduct a subscription dance or other public warehouse dance;
(8) Pawnbroker (one-thousand-dollar ($1,000.00) bond required by stated law);
(9) Limousine service.
Malt Beverage/Wine Premises License: Any business that sells Malt Beverages or Wine within the Greenville City limits must obtain a Malt Beverage/Wine Premises License before selling any alcoholic beverages.
Please review the Beer & Wine Tax Schedule portion of the Privilege License Fee Schedule to determine the correct fee amount due. Licenses must be renewed prior to April 30 each year. You will need to contact the local ABC office to obtain additional forms required or visit www.abc.nc.gov to download Malt Beverage/Wine Premises License Application.
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