Welcome to Taylorsville.
We are glad you have chosen our Town as the site of your business. To do business in Taylorsville, and most municipalities in North Carolina you will need a privilege license.
What is a Privilege License?
A privilege license allows officials to know who is conducting business in the town, as well as the location and type of business. This assists Town officials in ensuring a business is located in an area that is properly zoned and ensures that the business has adequate access to basic Town services. Business owners within the town limits of the Town of Taylorsville are subject to the privilege license requirements set forth in the Town’s Code of Ordinances. The North Carolina General Assembly through Schedule B of the Revenue Act and the Town of Taylorsville through its Town Code have authorized this requirement.
Unless specifically exempt under state law, a privilege license is required for anyone who:
Maintains a business location within town limits of Taylorsville
Solicits business within the Town of Taylorsville (personally or through agents)
Picks up or delivers goods or services within the Town of Taylorsville
Separate licenses may be required if the business falls under more than one category.
A Town of Taylorsville business privilege license must be purchased annually and is issued for a one year period that begins July 1st and ends June 30th of the following year. New businesses are required to obtain a privilege license prior to conducting any business within the Town limits. A privilege license must be renewed no later than June 30th of each year.
Privilege License Fees
Unless regulated or exempted by state statutes or regulated by the Town of Taylorsville Business Regulation Ordinance, all businesses privilege license tax will be based on schedule B or C of the Town of Taylorsville Business Regulation Ordinance.
Privilege License Penalties
It is the responsibility of each individual to determine whether the business he or she conducts is taxed under the Town ordinance and whether that tax has been paid for the current year. No person or business entity conducting business within the town limits of the Town of Taylorsville; for which a business license is required, shall do so without first obtaining a privilege license and paying the appropriate fee(s). Any business conducting business activity within the town limits of the Town of Taylorsville without a license shall be liable for up to three years of back (unpaid) business license taxes and shall be subject to a penalty of 5 percent of the annual license tax for each month that the business operates without a license, up to a maximum of 25 percent per annum.
Applying for a Privilege License
The privilege license application may be obtained through our website and the Clerk’s Office at Town Hall, 67 Main Avenue Drive or by calling 828-632-2218. Applications may be submitted between the hours of 8 AM and 5 PM, Monday through Friday. All new businesses are required to contact the Finance Office to ensure all requirements have been met for issuance of a privilege license.
For assistance in determining your privilege license requirements, please contact Diane Dyson or Aaron Wike at Town Hall (828) 632-2218.
Any person(s)/organizations desiring to organize an event must file an application with the town manager on forms provided by the town manager. The application shall be filed not less than fourteen (14) days before the date on which it is proposed to occur, include a non-refundable fifty (50) dollar application fee, and provide proof of event liability insurance with a base coverage of no less than one million (1,000,000) dollars. A copy of the forms can be found in Appendix III of Chapter 93. Once an event has been approved by the town manager, the applicant must pay a $300.00 deposit. The deposit will be refunded after the event is over provided that the area used for the event has been left in the condition it was in prior to the event. A checklist will be completed by the public works director or his designee before and after the event has occurred which will decide if and how much of the deposit will be refunded. A copy of the checklist can be found in Appendix IV of Chapter 93. The applicant may accompany the public works director or his designee while he/she is completing the checklist. A list of the cleanup charges that will be deducted from the applicants deposit can be found in Chapter 93.52.