License & Fees

Here are the North Carolina statutory requirements, applications, fees and penalties associated with Privilege License, Gross Receipts and Hotel/Motel Occupancy.

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Gross Receipts

The County/Municipality Board of Commissioners/Town Council has implemented a one and one-half percent (1 ½%) gross receipts tax on rental vehicles effective July 1, 2000.

Hotel / Motel Room Occupancy Tax

Durham County Commissioners levied a Room Occupancy Tax of 6% on gross receipts derived from the rental of any room, lodging or accommodation furnished by a hotel, motel, inn or similar place within the county.

Privilege License

If you operate a business in Durham County which engages in the selling of beer and wine, you will be required to obtain a beer and wine privilege license. North Carolina General Statute 160A-211 and the Durham County Privilege License Ordinance authorize the enforcement and collection of Privilege License tax for beer and wine.

Does Durham County license also cover the City of Durham?: A Durham County Privilege License for Beer & Wine will not be sufficient for the City of Durham if your business lies within the City Limits. You may obtain information on how to obtain a City Privilege license by calling Durham One Call 560-1200.
How long is my license valid?: Your County Privilege License must be renewed by April 30th of each year. A late fee of 5% will be added to any license renewal fee after May 2nd. The renewal fee should be printed on your license from last year. The fees are: - Beer Off Premises Fee: 5.00 - Beer On Premises Fee: 25.00 - Wine Off Premises Fee: 25.00 - Wine On Premises Fee: 25.00
Am I required to obtain a business license from Durham County?: Durham County does not require a Schedule B License to conduct business, however you may be required to obtain one from the City of Durham License Division. Durham County does require you to obtain a beer and wine license if it pertains to your business. You may also want to check with the City/County Planning (919 560 4137) office to ensure you meet zoning requirements for the type of business that you are operating. City of Durham License Division can be reached at (919) 560-4700.

I closed my business. Can I get a refund on my paid license fee?: In accordance with NC General Statute 105-113.78 all license fees are non refundable.
Must I have a license from the County to operate my business?: If you operate a business in Durham County, you may be required to obtain a privilege license. NC General Statute 160A-211 and the Durham County Privilege License Ordinance authorize the enforcement and collection of a Privilege License Tax for beer and wine. For assistance in obtaining a Privilege License, contact Durham One Call 560-1200. If you would like to apply for a Beer & Wine License, come to the Tax office. Documents required are your ABC Permit and a notarized copy of an application (which may be obtained from the Tax office) along with the application fee. - Beer Off Premises Fee: 5.00 - Beer On Premises Fee: 25.00 - Wine Off Premises Fee: 25.00 - Wine On Premises Fee: 25.00
What are the requirements for a beer/wine license?: You must be approved by the North Carolina ABC Commission before we issue a Durham County beer/wine license. You can contact the NC ABC Commission or call them at 919-779-0700.

Contact Payment and Collections

919-560-0300

919-328-6179

8:30 AM-5:00 PMTax-CollectionsQ@dconc.gov

201 East Main Street

3rd Floor

Administration Bldg. II

Durham, NC 27701