Business Taxes and Licensing
In its simplest form, a business is a commercial activity engaged in as a means of livelihood or profit, or an entity which engages in such actions.
Each business is responsible for completing a listing form annually by January 31st.
Business Tax Deadlines
The listing period is January 1st through January 31st. There is a business personal property listing form available online. There is also a form for leasing companies to use to list their assets online.
Business Openings
The Department of Economic Development in Orange County provides a variety of services for opening a new business.
Business Closings and Sales
- Under NCGS 105-366, When purchasing a business asset, it is the responsibility of that purchaser to ensure all back taxes on that property have been paid or that money has been held in escrow until such time that it has been paid in full.
- If a business is closing after January 1st, the total amount of the taxes remain the responsibility of the business owner. There is no proration of the taxes allowed by statute.
Business Licenses
Orange County Tax Office issues two types of business privilege licenses:
- Beer & Wine
- Massage Practitioner or Massage Practitioner Business
Beer and Wine Licenses
- All licenses expire April 30
- Must purchase and renew annually a County business license
- Required a copy of your North Carolina State ABC License to issue your County license
- If your business is located in the city limits of Hillsborough, Chapel Hill or Carrboro, you may also be required to purchase a city license in addition to the county license. Contact information for the cities below:
- Town of Carrboro 919-942-8541
- Town of Chapel Hill 919-968-2759
- Town of Hillsborough 919-732-2104
Massage Practitioner and Massage Practitioner Business Licenses
- All licenses expire April 30
- Contact the Orange County Sheriff's Office to request an application
- Once application has been approved through County's screening process, you may purchase a license from the Tax Office.