EXEMPTIONS.
Raleigh City Code § 2-2028
in effectSec. 2-2028. - EXEMPTIONS.
(a) Any person who engages in business within this City for religious, nonprofit educational or charitable purposes shall be exempt from paying any privilege license tax levied by this article.
(b) All persons engaged in the business of renting commercial or residential real property are exempt from paying any privilege license tax, except parking lots and storage units or buildings shall pay any privilege license tax levied by this article.
(Ord. No. 1991-883, §1, 12-3-91; Ord. No. 1992-908, §1, 1-21-92; Ord. No. 2011-931, §1, 7-19-11)
Source: City of Raleigh, North Carolina, City Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/nc/raleigh/codes/code_of_ordinances?nodeId=DIVIICOGEOR_PT2FI_CH2RETA_ARTBPRLITA_S2-2028EXFetched: 11/1/2026