…of those Super Bowl six-packs purchased in North Carolina were sold by retailers that paid local privilege license taxes on their business activities. Beer and wine privilege license taxes are…
…license tax does not create a contract based on the taxpayer’s ability to operate the business for the entire tax year. It’s true that some privilege license tax ordinances provide…
…new law last month. Today I address a few more privilege license questions plus one regarding the law’s impact on local occupancy taxes. If my city’s privilege license tax year…
Local privilege license taxes will be history as of July 1, 2015. I’ve blogged about their repeal here and here, but lots of interesting questions continue to fill my email…
…the governor’s signature. The final version of the bill, S.L. 2014-3, does much more than eliminate local privilege license taxes. For one, it allows Moore County to levy occupancy taxes…
Yes. But they didn’t mean to. And the repeal doesn’t affect privilege license taxes levied for the current fiscal year. (We think.) And they will (probably) fix the mistake this…
…privilege license tax. If your city does not levy privilege license taxes on sweepstakes businesses, then there is no privilege license to issue. If your city does tax sweepstakes, then…
…taxes are a form of taxation. The North Carolina Supreme Court has (somewhat redundantly) described a privilege license tax as “a tax on the privilege of engaging in business” within…
…court interpreted the city’s privilege license tax correctly. The court ignored the fact that Lumberton levies privilege license taxes on general retail and service businesses on a gross receipts basis….
…my advice on the privilege license tax issues involved with internet sweepstakes. May cities that levy privilege license taxes on internet sweepstakes businesses continue taxing these businesses? Yes. The court…
…privilege license tax is truly a tax on the privilege of doing business and is not a property tax even if it is based on the units of particular property…
…disclosing privileged information to a third party may waive or destroy the privilege altogether. Information is privileged when common law or statute says it is. Common-law privileges are those that…
…of Kannapolis violated the U.S. and N.C. Constitutions as well as state law when it adopted zoning regulations and privilege license taxes aimed at internet sweepstakes operators. When cities first…
…up landscape contractor licensees here to confirm the corporate license and the license qualifier, meaning the individual who is licensed within the company. How are landscape contractors different than landscape…
…of my property tax collection book. Question 4: Are non-profit businesses exempt from privilege license taxes? Is a church bookstore liable for privilege license taxes? How about those cute little…
…privilege but on another privilege asserted in Poole’s affidavit. Curiously, Barnette’s order refused to make public the nature and basis of the privilege on which his order turned. Two days…
…concerned internet sweepstakes privilege license taxes levied by Fayetteville, the other focused on the denial of a property tax exemption by Cabarrus County. Although both opinions include long discussions of…
…their general business privilege license tax authority in G.S. 160A-211. The North Carolina Supreme Court eventually ruled that at very high amounts these taxes were unconstitutional. The privilege license question…
…such as property tax exemptions and business privilege licenses involve rights or benefits. If so, then the denial of a property tax exemption or a privilege license due to the…
…within the attorney-client privilege. Otherwise, the public body risks waiving this privilege. Additionally, if the board’s only justification for closed session is attorney-client privilege and it waives this privilege, then…