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City privilege license tax prohibited.

G.S. 106-65.40
in effect
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§ 106-65.40.  City privilege license tax prohibited. A city, as defined in G.S. 160A-1(2), may not levy a privilege license tax on persons engaged in a business licensed under this Article. (1983, c. 193.)
Source: North Carolina General Assembly (ncleg.gov)URL: https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_106/GS_106-65.40.htmlFetched: 10/19/2026

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