Appendix B. FEE SCHEDULE
The various fees referred to in the Code are set out in the following schedule:
Chapter 8. Aviation
Article V. Public and Tenant Usage
§ 8-203. Replacement of lost security keys, each ..... $5.00
Plus recombinating affected locks.
Plus 50 percent for labor and administrative costs.
Chapter 11. Buildings and Building Regulations
Article IV. Electrical Code
Division 5. Electricians
§ 11-243(b).
(3)
Journeyman, apprentice examination fee:
Journeyman electricians ..... $20.00
Apprentice electricians ..... 2.00
§ 11-243(c). Replacement fee ..... 2.00
Article V. Plumber's License
Division 1. Generally
§ 11-274. Examination fees:
Original license ..... $10.00
Renewal of previously issued license ..... 3.00
Article VI. Regulation of Mechanical Work
§ 11-345(b). Application for examination for certification by board of mechanical examiners ..... $25.00
Replacement of lost certificate ..... 5.00
Article VII. Regulation of Chimney Sweeps
Division 2. License
(3)
Application for license fee ..... $ 25.00
§ 11-403(a):
(2)
Seminar fee ..... 150.00
§ 11-404. Renewal of license ..... 25.00
Chapter 14. Businesses
Article II. Massage and Massage Parlors
Division 2. License
§ 14-64. Fees:
Massagist ..... $ 25.00
Massage parlor ..... 100.00
Article III. Privilege License Tax
Division 1. Generally
§ 14-103(b). Fee for duplicate license ..... $2.00
Division 2. Schedule
§ 14-131. Schedule B licenses:
(1)
Animal shows (G.S. 105-38). See subsection (9).
(2)
Automatic sprinkler systems, installation or sale (G.S. 105-55) ..... 100.00
Every person engaged in the business of selling or installing automatic sprinkler systems, who has an established place of business within the county.
(3)
Automotive equipment and supply dealers, wholesale (G.S. 105-89).
Every person engaged in the business of buying, selling, distributing, exchanging and/or delivering automotive accessories, including radios designed for exclusive use in automobiles, parts, tires, tools, batteries and/or other automotive equipment or supplies at wholesale ..... 37.50
a.
Any person engaged in the business described in this subsection, having no fixed business location within the county and who sells to retail dealers by the use of a vehicle, per vehicle ..... 25.00
b.
Exceptions are as follows:
1.
No person licensed under this subsection shall be required to pay any additional tax under subsection (4), (5) or (6) for engaging in any of the types of businesses taxed under those sections.
2.
A person licensed under subsection (19) is not required to be licensed under this section.
(4)
Automotive items, miscellaneous sales, retail. See subsection (6).
(5)
Automotive, miscellaneous service and repair. See subsection (6).
(6)
Automotive service stations (G.S. 105-89). Every person engaged in the business of servicing, storing, painting, repairing, welding or upholstering motor vehicles, trailers or semitrailers, or engaged in the business of retail selling and/or delivering of any tires, tools, batteries, electrical equipment, automotive accessories, including radios designed for exclusive use in automobiles, or supplies, motor fuels and/or lubricants ..... 12.50
Exception: A person licensed under subsection (19) is not required to be licensed under this section.
(7)
Billiard and pool tables (G.S. 105-102.5).
Every person engaged in the business of operating billiard or pool tables located outside of city limits ..... 25.00
This section shall not apply to fraternal organizations having a national charter, American Legion posts, or other veterans' organizations chartered by Congress, YMCAs, YWCAs, or nonprofit, nonstock charitable recreational corporations, foundations or centers to which any municipality or county provides any portion of the operating funds.
(8)
Bowling alleys (G.S. 105-64.1).
Every person engaged in the business of operating a bowling alley located outside of city limits, per alley ..... 10.00
This section does not apply to fraternal organizations having a national charter, American Legion posts, YMCAs, YWCAs, or nonprofit, nonstock charitable recreational corporations, foundations or centers to which any municipality or county provides any portion of the operating funds.
(8.5)
Check cashing businesses (G.S. 105-88) ..... 100.00
(9)
Circuses, menageries, wild west, dog and/or pony shows (G.S. 105-38). Every person engaged in the business of exhibiting performances such as a circus, menagerie, wild west show, dog and/or pony show, or any other similar exhibition, per day ..... 25.00
a.
An additional tax of $500.00 is levied on any show or exhibition described in this section that is held during the week of an annual agricultural fair. This tax is for each performance.
b.
There is no exemption allowed for this tax because of the fact that the show or exhibit is sponsored by a charitable, educational or benevolent organization.
(10)
Elevators, installation or sale (G.S. 105-55) ..... 100.00
Every person engaged in the business of selling or installing elevators, who has an established place of business within the county.
(11)
Emigrant and employment agents (G.S. 105-90) ..... 100.00
Every person who engages in the business of securing employment for a person or persons and charging a fee, commission or other compensation; or any person engaged in the business of soliciting, hiring and/or contracting with laborers for employment out of the state.
(12)
Firearms dealers (G.S. 105-80) ..... 50.00
(13)
Flea market operator (G.S. 105-53) ..... 100.00
See subsection (28).
(14)
Itinerant merchant (G.S. 105-53) ..... 100.00
An itinerant merchant is a merchant, other than a merchant with an established retail store in the county, who transports an inventory of goods to a building, vacant lot, or other location in a county and who, at that location, displays the goods for sale and sells the goods at retail or offers the goods for sale at retail.
Exceptions are as follows:
a.
Merchant who sells farm or nursery products produced by him.
b.
Merchant who sells crafts or goods made by him or his own household personal property.
c.
Merchant who is a nonprofit charitable, educational, religious, scientific, or civic organization.
d.
Merchant who sells printed material, wood for fuel, ice, seafood, meat, poultry, livestock, eggs, dairy products, bread, cakes, or pies.
e.
Merchant who is a specialty market vendor at a licensed specialty market.
f.
Merchant who locates at a farmer's market.
g.
Merchant who is part of an agriculture fair which is licensed by the commissioner of agriculture.
h.
Merchant who sells goods at an auction conducted by an auctioneer licensed pursuant to G.S. chapter 85B.
i.
Upon application, disabled veterans of World War I, World War II, Korean Conflict and Vietnam Era, who have been bona fide residents of this state for 12 or more months continuously may be exempt from license under this section. When so exempted, the tax department shall furnish a certificate of exemption, which shall entitle the holder to sell within the limits of the county without payment of any license tax to the state.
Note. An itinerant merchant shall obtain a written statement signed by the owner or lessee of any property upon which the itinerant merchant offers goods for sale giving the owner's or lessee's permission to offer goods for sale upon the property. This statement, as well as the required itinerant merchant licenses and the retail sales tax license, shall be conspicuously and prominently displayed, so as to be visible for inspection by patrons of the itinerant merchant.
(15)
Reserved.
(16)
Reserved.
(17)
Loan agencies (G.S. 105-88) ..... 100.00
Every person engaged in the business of making loans or lending money, accepting liens on, or contracts of assignments of, salaries or wages, or other security or evidence of debt for repayment of such loans in installment payment or otherwise.
Exceptions. Tax does not apply to banks, industrial credit unions, insurance premium finance companies, the negotiation of loans on real estate, real estate mortgage brokers, and building and loan associations.
(18)
Merry-go-rounds, hobby horses or other riding devices (G.S. 105-102.5), outside of city limits only ..... 25.00
(19)
Motor vehicle dealers (G.S. 105-89). Every person engaged in the business of buying, selling, distributing, servicing, storing and/or exchanging motor vehicles, trailers, semitrailers, tires, tools, batteries, electrical equipment, lubricants, and/or automotive equipment, including radios designed for exclusive use in automobiles, and supplies ..... 25.00
a.
This tax does not apply to dealers in semitrailers weighing not more than 500 pounds and carrying not more than 1,000 pounds per load, and to be towed by passenger cars.
b.
Tax does not apply to dealers of 4-wheel, farm-type wagons equipped with rubber tires and designed to be pulled or towed by passenger cars or farm tractors.
(20)
Motorcycle dealers (G.S. 105-89.1) ..... 12.50
Every person engaged in the business of buying, selling, distributing and/or exchanging motorcycles or motorcycle supplies.
(21)
Music machines (G.S. 105-65). Every person operating any machine that plays records or produces music, per machine ..... 5.00
a.
The application for this license must specify the serial number for each machine proposed to be operated.
b.
Stickers will be issued for each machine licensed and will reflect serial number of machine. Stickers are to be attached to the appropriate machine and are nontransferable.
c.
It shall be the duty of the person in whose place of business the machine is operated or located to see that the proper sticker is attached to the machine before its operation shall commence.
d.
If any tax, interest or penalty owed on such machines is not paid or evidence that a license has been issued is not attached to the machine, tax collection officials are authorized to seize, remove and hold such machines until all such defaults have been remedied.
(22)
Pawnbrokers (G.S. 105-50). Every person engaging in the business of pawnbroker, defined as lending or advancing money or other things of value for a profit, and taking as a pledge for such loan specific articles of personal property, to be forfeited if payment is not made within a definite time ..... 100.00
(Applicable whether located within a city limits or the unincorporated area.)
(23)
Peddlers (G.S. 105-53). Any person who travels from place to place with an inventory of goods, who sells the goods at retail or offers the goods for sale at retail, and who delivers the identical goods he carries with him.
a.
Peddler who travels from place to place on foot, selling goods other than or in addition to farm products ..... 10.00
b.
Peddler who travels from place to place by vehicle, selling goods other than or in addition to farm products ..... 25.00
c.
Peddler of farm products ..... 25.00
d.
Exceptions are as follows:
1.
A peddler who sells farm or nursery products produced by him.
2.
A peddler who sells crafts or goods made by him or his own household personal property.
3.
A peddler who is a nonprofit charitable, educational, religious, scientific, or civic organization.
4.
A peddler who sells printed material, wood for fuel, ice, seafood, meat, poultry, livestock, eggs, dairy products, bread, cakes, or pies.
5.
A peddler who maintains a fixed permanent location from which he makes at least 90 percent of his sales, but who sells some goods in the county by peddling.
6.
Upon application, disabled veterans of World War I, World War II, Korean Conflict and Vietnam Era, who have been bona fide residents of this state for 12 or more months continuously may be exempt from license under this section. When so exempted, the tax department shall furnish a certificate of exemption, which shall entitle the holder to sell within the limits of the county without payment of any license tax to the state.
Note. A peddler who travels from place to place by vehicle shall obtain a written statement signed by the owner or lessee of any property upon which the peddler offers goods for sale giving the owner's or lessee's permission to offer goods for sale upon the property. Such statement shall be conspicuously and prominently displayed, so as to be visible for inspections by patrons.
A peddler shall have the license required by this section and the retail sales tax license with him at all times that he offers goods for sale, and he must produce them upon the request of any customer or state or local revenue or law enforcement agent.
(24)
Pinball machines and similar amusements (G.S. 105-102.5). Any person who operates a pinball machine or similar amusement outside of city limits only ..... 25.00
(25)
Pistol dealers (G.S. 105-80). See subsection (31).
(26)
Shooting gallery (G.S. 105-102.5), outside of city limits only ..... 25.00
(27)
Skating rink (G.S. 105-102.5), outside of city limits only ..... 25.00
(28)
Specialty market operator ..... 200.00
A specialty market operator is a person other than the state or local government unit, who rents space at a location other than a permanent retail store, to others for the purpose of selling goods at retail or offering goods for sale at retail.
Note. The specialty market operator shall maintain a daily registration list of all specialty market vendors selling or offering goods for sale at the specialty market. This list shall clearly and legibly show each specialty market vendor's name, permanent address and retail sales or use tax registration number. This list shall be retained by the specialty market operator for no less than two years and shall at any time be made available upon request to the county tax collector or to any law enforcement officer. The operator must require each specialty market vendor to exhibit a valid retail sales tax license for visual inspection by the specialty market operator at the time of registration and shall require each vendor to keep the retail sales tax license conspicuously and prominently displayed so as to be available for inspection by patrons of the vendor at the places or location at which the goods are offered for sale.
(29)
Swimming pool (G.S. 105-102.5), outside of city limits only ..... 25.00
(30)
Video games, per machine (G.S. 105-66.1) ..... 5.00
Every person engaged in the business of owning or operating machines that play electronic video games when a coin or other thing of value is deposited in the machine.
a.
Application for the license shall include the serial number of each machine.
b.
Stickers will be issued by the county for each machine licensed and will reflect the serial number of machine. Stickers are to be attached to the appropriate machine and are not transferable.
c.
No person may allow an unlicensed video machine in the place of business occupied by that person.
d.
All machines licensed under this section shall have a counter that records the number of games played or the amount of money deposited in the machine, or both.
e.
If the owner of the business where the machine is located also owns the machine, he is liable for the tax. If the owner of the business where the machine is located does not own the machine, the owner of the machine who placed it at that location is liable for the tax.
(31)
Weapons, including firearms, knives (G.S. 105-80). Every person who is engaged in the business of selling or offering for sale the following items:
a.
Firearms ..... 50.00
b.
Bowie knives, dirks, daggers, leaded canes, iron or metallic knuckles, or similar articles ..... 200.00
c.
Exceptions are as follows:
1.
Antique firearms.
2.
Firearms that are weapons of mass death and destruction.
(Ord. of 5-22-2000)
§ 14-132. Alcoholic beverage licenses:
(1)
Malt beverage and unfortified wine (G.S. 105-113.81):
Malt beverages, on the premises ..... 25.00
Malt beverages, off the premises ..... 5.00
Unfortified wine (6—17%), on the premises ..... 25.00
Unfortified wine (6—17%), off the premises ..... 25.00
a.
Each person seeking a county license under this section must complete and submit an application form as prescribed by the county.
b.
If the establishment for which the license is sought is located within a city, the county application must show that the equivalent city license has been issued.
c.
All applicants must first secure the appropriate permit from the state board of alcoholic control.
d.
On-premises licenses cover off-premises sales.
(2)
Fortified wine retail licenses (G.S. 105-113.85):
Fortified wine (17—24%), on the premises ..... 25.00
Fortified wine (17—24%), off the premises ..... 25.00
a.
Each person seeking a county license under this section must complete and submit an application form as prescribed by the county.
b.
All applicants must first secure the appropriate permit from the state board of alcoholic control.
c.
If the applicant is licensed under unfortified wine for the same type of sales, no fee is charged for fortified wine licenses.
d.
On-premises licenses cover off-premises sales.
Article VIII. Pawnbrokers License
§ 14-170. Bond ..... $5,000.00
Chapter 23. Environment
Article VI. Erosion and Sedimentation Control
§ 22-247(b). Permit fee for land disturbing permit:
Acres Fee Acres Fee 1.00—1.49 $ 25.00 5.50—6.49 $150.00 1.50—2.49 50.00 6.50—7.49 175.00 2.50—3.49 75.00 7.50—8.49 200.00 3.50—4.49 100.00 8.50—9.49 225.00 4.50—5.49 125.00 9.50—10.00 250.00 Chapter 44. Solid Waste
Article II. Collection and Disposal
Division 1. Mandatory Residential Service
§ 44-41. Charges generally. Franchisee's fees are available upon request from each individual franchisee.
County Fees
Category Fee Municipal solid waste ..... $59.00/ton Atypical/nonstandard/unconventional acceptable solid waste Requiring additional site preparation ..... 69.00/ton Requiring specialized equipment rental ..... 84.00/ton Likely create a nuisance condition ..... 69.00/ton Provides a beneficial use, less material's value if purchased from commercially available sources for its intended use ..... 59.00/ton Construction/demolition ..... 59.00/ton Concrete/brick/dirt (mixed) ..... 59.00/ton Concrete/brick/dirt (100% clean as verified by landfill attendant, recycled) ..... 30.00/ton Shingles/built-up roofing (mixed) ..... 59.00/ton Asphalt shingles (100% clean as verified by landfill attendant, recycled) ..... 30.00/ton Refuse delivered in cars, pick-up trucks, or trailers ..... 59.00/ton Cardboard (100% clean as verified by landfill attendant, recycled) ..... No charge Mixed glass (recycled) ..... 20.00/ton Color-sorted glass (recycled) ..... No charge Asbestos (accepted with special approval only), with a one-ton minimum charge ..... 80.00/ton Sludge (accepted with special approval only) ..... 80.00/ton Tires (generated during the "normal course of business") ..... No charge Tires (not generated during the "normal course of business") ..... 83.00/ton Oyster shells (recycled) ..... No charge Household or lead acid batteries (recycled) ..... No charge Waste oil/antifreeze (recycled) ..... No charge Appliances (recycled) ..... No charge Electronics recycling (homeowners only, recycled), on Wednesdays from 9:00 a.m. to 2:00 p.m. ..... No charge Used oil filters (homeowners only, recycled) ..... No charge (Ord. of 1-22-2013)
§ 44-43(b). Collection and transportation of solid waste, per year ..... $250.00
Chapter 50. Telecommunications
Article II. Cable Communication
Division 2. Franchise
§ 50-53. Application for CATV franchise ..... $500.00
Chapter 59. Waterways
Article II. Sand Dune Protection
§ 59-40(a)(1), For the filing of an application for a permit and all ensuing inspections ..... $50.00
Article III. Coastal Area Management
§ 59-73(a)(2). Administration fee for application for a minor development permit ..... $10.00