Privilege Licenses

The privilege license tax is an excise tax levied on the privilege of conducting a particular trade or business in the City.  The City may levy a reasonable privilege license tax on any business activity unless a tax on a particular activity is either limited or prohibited by one of the provisions listed in NC General Statute §160A-211 or some other statute.

Anyone wishing to operate a business or do business within the City limits is required to have a privilege license.  This license grants business owners the permission to operate and conduct business within the City Limits.   The license is issued after a brief application is filed with the Customer Service office.

The fees for privilege licenses are based on the type of business that is to be operated and/or annual gross sales or receipts (see schedules below).   Fees are collected annually each year in July.  Any fees not paid during the month of July will be assessed late penalties.

Schedule of Privilege License Fees

Gross Receipt Schedule

Annual gross sales or receipts from July 1st through June 30th:

$0 to $100,000 Fee:
$50 minimum
$100,000 to $1,000,000 Fee:
$0.50 per $1,000 gross receipts, or part thereof, over $100,000
Over $1,000,000 Fee:
$500 plus $0.35 per $1,000 gross receipts, or part thereof, over $1,000,000

City of New Bern
PO Box 1129
New Bern, NC 28563-1129
  Finance Dept. Main # (252) 639-2711
Citywide Phone Directory