|
Remit
To: |
TOWN OF CARY |
Revenue Collector Town of Cary |
|
Privilege
License P
O Box 8049 |
North Carolina |
316 North Academy Street Cary NC 27513 |
|
Cary
NC 27512-8049 |
Privilege
License and Fire |
(919) 460-4952 |
|
|
Inspection
Registration Form |
FAX
(919)388-1107 business.license@townofcary.org |
|
Name of
Business and Business Address |
Business
Mailing Address (If Different) |
|
|
|
|
Please complete the information
below. |
||||
|
Description
of Business: |
|
|
||
|
Business
Phone Number: |
area code( )- |
|
||
|
Owner's/Officer's
Name: |
|
|
||
|
Owner's
Home Street Address: |
|
|
||
|
Owner's
Home City, State & Zip: |
|
|
||
|
Owner's
Home Phone Number: |
area
code( )- |
|
||
|
State
Professional License Number: |
|
|
||
|
Type
of Ownership(Inc,PT,or Indv): |
|
|
||
|
Date
Business Began Operation: |
|
|
||
|
Payment of the privilege license tax to the Town does not
relieve the applicant of responsibility for
complying with all applicable Cary Town ordinances, state or federal laws and
regulations. Signature:___________________________ Date:________________________________ PLEASE COMPLETE REVERSE
SIDE |
||||
|
Privilege License Tax Fee
Computation As Determined FromTax Schedule.
Please pay with application. |
||||
|
TAX
SCHEDULE A |
Gross
Receipts/Sales $___________ |
License
Tax Due $___________ |
||
|
TAX
SCHEDULE B ___________ ___________ |
Number
of: Machines/Operators/Rooms/ Alleys/Etc. ___________ ___________ |
License
Tax Due $___________ $___________ |
||
|
TAX
SCHEDULE C |
|
License
Tax Due $___________ |
||
|
TAX
SCHEDULE D |
Check
Box If Exempt { } |
License
Tax Due None |
||
|
TAX
SCHEDULE E |
Number
of Employees _______ |
License
Tax Due $
___________ |
||
BUSINESS OWNERS/OPERATORS
LOCATED IN CARY
The Cary Police
and Fire Departments request that you provide the name and telephone number of
local persons who may be contacted in a case of an emergency at your
business. Please complete the
information requested below:
Emergency Contact #1: Name:
_____________________________
Phone #:_area code(
)-_____________
Emergency Contact #2: Name:
_____________________________
Phone # _area code(
)-____________
PAYMENT MAY BE MADE BY:
Check, payable to Town of Cary
Cash, if paying in person
Credit card (Visa, Master Card, Diners Club, Carte Blanche and JCB
only). We do not accept American Express. If paying by credit card, please complete the
following:
Type of credit card (Visa
etc)_____________________
Credit card number:_______ _______
_______ ________
V-Code* ________________
Expiration
date:_______________________________
Name card is issued
to:_________________________
*
The V-Code is the 3 digit credit card security number located on the back of
your credit card in the signature block.
TOWN OF CARY
P O BOX 8049
CARY NC
27512-8049
GENERAL INFORMATION-CARY PRIVILEGE
LICENSE APPLICATION FORM
How
the Privilege License Tax Works: If
your type of business is listed on Tax Schedule B,C or D then your tax rate is
established or limited by state statute and your tax amount is the amount shown
in that schedule. If your business type
is not listed on schedule B, C, D or E, then your tax rate is based on your
gross receipts/sales under Tax Schedule A.
A separate license is required for each business type listed in Schedule
B. It is also possible a business may
need to be licensed under both Schedule A and B. For example: Convenience
store with total gross receipts of $200,000 per year selling gasoline, cold
sandwiches, ice cream and other items not listed in Schedule B would have two
options:
1. Purchase several
privilege licenses for: BA11 (service station) =$12.50; BS07 (sundries) =$4.00;
BI03 (ice cream) =$2.50 and gross receipts of $100,000 for other
items= $100.00; grand total =$119.00.
or
2. Purchase one
privilege license based on total gross receipts of $200,000=$150.00. This method may require less accounting on the part of the
business.
Gross Sales /Receipts. The amount
reported as gross sales/receipts on a businesses' state/federal income tax return
for the most recently
completed tax year. New businesses must
estimate expected gross sales/receipts from the date that operations begin through June
30. Note: Businesses not physically located in Cary will determine gross
sales/receipts on income
generated in Cary.
Businesses
run from the home: Before applying for a Privilege License, an Accessory Use Permit must
be submitted to the Planning Office for approval. Once approval is granted, the Privilege License may be obtained.
The
following regulations and classifications are taken from Chapter II, Article II
of the Town of Cary Code of Ordinances and are intended as a summation only.
1. Who Must Pay. Any
person who conducts a business within the town, either by maintaining a
business location within
the town limits; or personally or through agents, solicits business within the
town; or picks up and/or delivers goods
or services within the town limits, is liable for the Privilege License Tax
unless specifically exempted by state law. If an individual or company is engaged in
more then one type of business, separate licenses may be required for each type.
2. Who Must Complete This Form. This form is used for Privilege License
Taxes and for Fire Inspections. The
Town of Cary requires that all businesses
and organizations complete this form.
The information on this form is available to the Cary police, fire and rescue squad. The license will not be issued until the
Privilege License registration form is fully
completed.
3. Exemptions. Any person who engages in business in the
town for religious, educational or charitable purpose shall be exempt from obtaining a Privilege
License. Charitable, non-profit,
organizations must be registered with the Secretary of State’s office before exemption may be
allowed. In addition, certain
businesses are exempted by the State from the tax
(see Tax Schedule D).
4. Date Due and Penalty. License payments are due by July 1 and the
penalty shall begin on July 2nd at the rate of five percent (5%) of the original tax due for each month (25%
maximum) or a minimum of $5.00 that the tax is delinquent.
5. Privilege License Tax Year.
The Town of Cary Privilege License tax year runs from July 1 through June 30
each year.
6. Proration/Abatement of Tax. The license tax year begins July 1 of each
year and renewals are due by July 1 of each year.
When the business begins after December 31, then the amount of the tax for the
tax year ending June 30 of the same
year is one half of that normally due.
If a business is discontinued before the end of the period for which the
license was issued, the tax
shall not be abated nor any part refunded.
7. Enforcement of Tax. Conducting business within the town without
having paid the license tax, or without a valid license issued, or without posting a license is a
misdemeanor. Each day’s violation is a
separate offense.
8. Display of License.
Each business shall post the license in a conspicuous place at the
regular place of business. If there is no regular place of business,
the license shall be kept where it may be inspected at appropriate times.
9.
Method of Payment. Check or money order shall be
made payable to” Town of Cary”. Cash is
acceptable if paying in person. Credit
cards are accepted (Visa, Master Card, Diners Club, Carte Blanche and JCB
only). For credit cards, please
complete the information on the reverse of the application form.
10.
Information
submitted is considered public knowledge per General Statutes 132-6 and as such
is available to the
general public upon
request. Information regarding gross
receipts is privileged information and will not be released to the general
public. Please
See Reverse Side For Tax Schedule
TOWN OF CARY PRIVILEGE LICENSE TAX
PAYMENT SCHEDULE
TAX SCHEDULE A (FOR BUSINESSES NOT LISTED
BELOW)
|
Businesses include, but not
limited to the following types of business activities: Advertising Agencies Courier Service Public Relations Firm Software Development Catering Delivery Service Mortgage Company Rental Agency Stock Broker Temporary
Employment Consulting Service Printing Service Child Care Service Landscaping Security Guard Service Vehicle Leasing/Rental Equipment Rental Mail Order Service Gross Sales/Receipts License Tax Additional $ 0 - 20,000 $25.00 Over $100,000, then tax
is $100.00 plus $.60 20,001 - 30,000 35.00
per $1,000 or fraction thereof for sales/receipts 30,001 - 50,000 50.00 over $100,000 up to a
maximum of $5000.00 50,001 - 75,000 75.00 75,001 -
100,000
100.00 |
TAX SCHEDULE B
|
BA01
Advertising-outdoor
$35.00 |
BD05 Dry
Cleaning Pick Up Station plant in town 0.00 |
BM03 Motor Vehicle Dealers/per location 25.00 |
|
BA03
Amusements-pinball, rides, skating rinks,
swimming pools 25.00 |
BE01 Electrical Contractor 50.00 |
BM04 Motor Vehicle-Itinerant Dealer 300.00 |
|
Amusements-coin operated, see
slot machines |
BE02 registration only 0.00 |
BM05 Musical Merchandise, TV sets,
Radios-Retail 5.00 |
|
BA05
Amusements-other (for
fee) 25.00 |
BE03
Electronic Video Games, Machines/per machine 5.00 |
BP01
Pawnbroker 250.00 |
|
Auto Dealers see motor
vehicle dealer |
BE05 Elevator
Installation-if office in town 100.00 |
Peddlers (call 919-460-4952 for exemptions) |
|
Auto Equipment, Wholesale |
Employment Agency, Permanent Placement |
BP02 On foot, per individual 10.00 |
|
BA09 Delivery by vehicle (no location in town) 25.00 |
BE11 Placing out of state 100.00 |
BP03 With Vehicle, per vehicle 25.00 |
|
BA10 Located in town 12.50 |
BE 13 Placing within state 100.00 |
BP05 Plumbing
Contractor 50.00 |
|
BA11 Auto
Service & Equip-Retail 12.50 |
Firearms & Other Weapons |
BP06 Registration Only 0.00 |
|
BB01
Barbershop/per operator 2.50 |
BF01 Firearms-sale and/or manufacture 50.00 |
BP07 Pool
Tables/per location 25.00 |
|
BB03
Beautyshop/per operator 2.50 |
BF02 Bowie Knives, daggers, sling-shots, etc. 200.00 |
Restaurant, see cafes,
cafeterias |
|
BB05 Bicycles
& Accessories 25.00 |
Funeral Home-see undertakers |
Service Stations-see Auto
Service |
|
BB07 Bowling
Alley/per alley 10.00 |
Garage-see Auto Service |
BS01 Security
Dealers, Stock Broker 50.00 |
|
BB09
Branch/Chain (2 or more in
Cary 50.00 |
BG01 Gas
& Oil Dealers
50.00 |
BS03 Slot
Machines, Amusement Games/per machine 5.00 |
|
Café, Cafeteria, Restaurant |
BH01 Heating
Contractor 50.00 |
BS04
Specialty Market Operator
(flea market operator) 200.00 |
|
BC09 0-4 seats 25.00 |
BH02 registration only 0.00 |
BS05
Sprinkler Systems-Automatic (if office is in town) 100.00 |
|
BC11 5 or more seats 42.50 |
BH03 Hotel,
Motel/per room ($25.00 minimum) 1.00 |
BS07 Sundries-sandwiches, soft drinks, Tobacco, etc. 4.00 |
|
BC03 Circuses/per day 25.00 |
BI01 Ice
Cream Manufacturer/Dist (call 919-460-4952) |
Theaters BT01 Indoor, per theater 200.00 BT03 Outdoor or drive in theater 100.00 |
|
Cleaners-see laundries |
BI03 Ice
Cream-Retail Sales 2.50 |
BT05 Tobacco
Warehouse 50.00 |
|
BC05
Collection Agency 50.00 |
BI05 Itinerant
Merchant 100.00 |
BT07 Trailer
Parks, Campgrounds 12.50 |
|
BC07
Contractor with state
contractor license 10.00 |
Laundries & Linen Supply |
BU01
Undertakers and Coffin
Dealers-Retail 50.00 |
|
BD01 Dry
Cleaning Plants or Soliciting in town 50.00 |
BL01 Stream or electric laundry/per site 50.00 |
BV01 Video
Movies-Rental (no admission fee) 25.00 |
|
BD03 Dry
Cleaning Pick Up Station no local plant 50.00 |
|
|
TAX SCHEDULE E (USE IF SCHEDULES A, B, C
OR D DO NOT APPLY)
|
Businesses that do not
generate gross sales/receipts include, but not limited to, customer service
call centers, administrative offices and research laboratories. Number of Employees License Tax
1 – 5 $ 100.00
6 – 15
500.00
16 – 25
1,000.00
26 and above 2,000.00 |
TAX SCHEDULE C
|
CC01
Christmas Tree Sales/per
lot 50.00 |
CE01 Electric
Light and Power Companies 50.00 |
|
CN01 Natural
Gas Companies 50.00 |
DT01 Taxi-Per
Vehicle
15.00 |
TAX SCHEDULE D
(EXEMPT FROM TAX, HOWEVER MUST PROVIDE
STATE LICENSE NUMBER TO RECEIVE EXEMPTION)
|
Accountant-Certified Public |
Dentist |
Oculist |
Physician |
|
Alarm
Systems |
Engineer-Professional
(state licensed only) |
Office
Machines, Home Appliances, Computer Hardware |
Private
Detective/Investigator |
|
Architect |
Film-Manufacturer/Distributor |
Optician |
Real Estate
Agent |
|
Attorney-At-Law |
Installment
paper dealers |
Optometrist |
Surgeon |
|
Bank |