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Tax Library
NC
North Carolina Administrative Code
Title 17
Chapter 04
Subchapter B

License Taxes

Subchapter B - License TaxesSubchapter B - License Taxes

Subchapter A - Divisional Rules Subchapter C - Tobacco Products Tax

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SALT Matrix

License Taxes

Section .0100 - General AdministrationRule 04B .0101 - Rule 04B .0110

Section .0200 - Amusements: Traveling Theatrical Companies: Outdoor TheatresRule 04B .0201 - Rule 04B .0313

Section .0400 - Amusements: Circuses: Menageries: Wild West: Dog and Pony Shows: Etc.Rule 04B .0401 - Rule 04B .0405

Section .0500 - Amusements: Carnival Companies: Etc.Rule 04B .0501 - Rule 04B .0505

Section .0600 - Attorneys at Law and Other ProfessionalsRule 04B .0601 - Rule 04B .0615

Section .0700 - Private Protective ServicesRule 04B .0701 - Rule 04B .0702

Section .0800 - Coal and Coke DealersRule 04B .0801 - Rule 04B .0802

Section .0900 - Collecting AgenciesRule 04B .0901 - Rule 04B .0902

Section .1000 - Itinerant Photographer's: Their Agents and EmployeesRule 04B .1001 - Rule 04B .1003

Section .1100 - Bicycle DealersRule 04B .1101 - Rule 04B .1102

Section .1200 - Automatic Machines: Sewing MachinesRule 04B .1201 - Rule 04B .1208

Section .1300 - PeddlersRule 04B .1301 - Rule 04B .1309

Section .1400 - Contractors and Construction CompaniesRule 04B .1401 - Rule 04B .1407

Section .1500 - Mercantile AgenciesRule 04B .1501 - Rule 04B .1502

Section .1600 - Day‑care FacilitiesRule 04B .1601 - Rule 04B .1602

Section .1700 - Hotels: Motels: Tourist Courts: Tourist Homes: Campgrounds: Trailer ParksRule 04B .1701 - Rule 04B .1709

Section .1800 - RestaurantsRule 04B .1801 - Rule 04B .1811

Section .1900 - Billiard and Pool TablesRule 04B .1901 - Rule 04B .1902

Section .2000 - Music MachinesRule 04B .2001 - Rule 04B .2003

Section .2100 - Merchandising Dispensers and Weighing MachinesRule 04B .2101 - Rule 04B .2117

Section .2200 - Bagatelle Tables, Merry‑go‑rounds, Etc., and Electronic Video GamesRule 04B .2201 - Rule 04B .2209

Section .2300 - PackinghousesRule 04B .2301 - Rule 04B .2303

Section .2400 - Pressing Clubs: Dry Cleaning Plants: and Hat BlockersRule 04B .2401 - Rule 04B .2402

Section .2500 - Barbershops and Beauty ShopsRule 04B .2501 - Rule 04B .2502

Section .2600 - Soda Fountains: Soft Drink StandsRule 04B .2601 - Rule 04B .2606

Section .2700 - Dealers in Pistols: Etc.Rule 04B .2701 - Rule 04B .2703

Section .2800 - Pianos: Organs: Victrolas: Records: Radios: AccessoriesRule 04B .2801 - Rule 04B .2804

Section .2900 - Installment Paper DealerRule 04B .2901 - Rule 04B .2905

Section .3000 - LaundriesRule 04B .3001 - Rule 04B .3007

Section .3100 - Outdoor AdvertisingRule 04B .3101 - Rule 04B .3102

Section .3200 - Motor AdvertisersRule 04B .3201 - Rule 04B .3203

Section .3300 - Loan Agencies or BrokersRule 04B .3301 - Rule 04B .3302

Section .3400 - Automobile: Wholesale Supply Dealers: and Service StationsRule 04B .3401 - Rule 04B .3414

Section .3500 - Motorcycle DealersRule 04B .3501 - Rule 04B .3502

Section .3600 - Emigrant and Employment AgentsRule 04B .3601 - Rule 04B .3602

Section .3700 - Plumbers: Heating Contractors: and ElectriciansRule 04B .3701 - Rule 04B .3704

Section .3800 - Trading StampsRule 04B .3801 - Rule 04B .3802

Section .3900 - Manufacturers of Ice CreamRule 04B .3901 - Rule 04B .3903

Section .4000 - Branch or Chain StoresRule 04B .4001 - Rule 04B .4014

Section .4100 - Wholesale Distributors of Motor FuelsRule 04B .4101 - Rule 04B .4103

Section .4200 - Junk DealersRule 04B .4201 - Rule 04b .4402

Section .4500 - General BusinessRule 04B .4501 - Rule 04B .4521