Privilege tax on garage and attic sales.
Charlotte City Code § 13-48
in effectSec. 13-48. - Privilege tax on garage and attic sales.
(a) Restriction. It shall be unlawful for any person to conduct more than four garage or attic sales in a residentially zoned area at any given address to any given name in any one fiscal year. Each sale may be held for two consecutive days.
(b) Enforcement. Zoning inspectors or police officers are empowered to enforce this section, including the issuance of citations.
(c) Penalties and remedies. A citation for the first offense of conducting an unlicensed or unlawful sale shall be $25.00, the second offense shall be for $50.00, and the third or any subsequent offense shall be for $100.00. The citation may be enforced, if unpaid, by either the issuance of a criminal summons, or it shall constitute a civil penalty to be recovered by the city in a civil action in the nature of a debt. Use of citations as a means of enforcement shall not preclude the city from exercising any other remedy by the immediate issuance of a criminal summons or the securing of an injunction, nor shall it prohibit a police officer from exercising any of his unlawful authority.
(Code 1985, § 13-37)
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_S13-48PRTAGAATSAFetched: 10/27/2026