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SEPARATE PLACES OF BUSINESS.

Raleigh City Code § 2-2021
in effect
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Sec. 2-2021. - SEPARATE PLACES OF BUSINESS. Unless otherwise provided by State law or by the tax schedule provided for in §2-2013 of this article, if a person engages in a business in two (2) or more separate places, a separate license tax shall be required for each such place of business. For purpose of this section, if a person engages in the same business at two (2) or more locations within the City, which locations (i) are contiguous, (ii) communicate with and open directly into each other, and (iii) are operated as a unit, the person is liable for only one license tax.
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_S2-2021SEPLBUFetched: 11/1/2026

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2-2021 | Corpus