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Form a Business

Who must pay tax.

Charlotte City Code § 13-27
in effect
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Sec. 13-27. - Who must pay tax. Each person who conducts or engages in all trades, occupations, professions, businesses, and franchises physically located within the city. (Code 1985, § 13-17; Ord. No. 5406, § 1, 6-9-2014)
Source: City of Charlotte, Code of Ordinances and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/nc/charlotte/codes/code_of_ordinances?nodeId=PTIICOOR_CH13LI_ARTIIBUOCLI_DIV1GE_S13-27WHMUPATAFetched: 10/27/2026

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13-27 | Corpus