A BILL TO BE ENTITLED
AN ACT TO AUTHORIZE THE CITY OF GREENVILLE TO PROVIDE THAT A TAXPAYER MUST OBTAIN ALL REQUIRED PERMITS BEFORE RECEIVING A PRIVILEGE LICENSE TO CARRY ON A TRADE OR BUSINESS.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 160A‑211 reads as rewritten:
"§ 160A‑211.  Privilege license taxes.
(a)	Authority. – Except as otherwise provided by law, a city shall have power to levy privilege license taxes on all trades, occupations, professions, businesses, and franchises carried on within the city. A city may levy privilege license taxes on the businesses that were formerly taxed by the State under the following sections of Article 2 of Chapter 105 of the General Statutes only to the extent the sections authorized cities to tax the businesses before the sections were repealed:

G.S. 105‑36	Amusements – Manufacturing, selling, leasing, or distributing moving picture films.
G.S. 105‑36.1	Amusements – Outdoor theatres.
G.S. 105‑37	Amusements – Moving pictures – Admission.
G.S. 105‑42	Private detectives and investigators.
G.S. 105‑45	Collecting agencies.
G.S. 105‑46	Undertakers and retail dealers in coffins.
G.S. 105‑50	Pawnbrokers.
G.S. 105‑51.1	Alarm systems.
G.S. 105‑53	Peddlers, itinerant merchants, and specialty market operators.
G.S. 105‑54	Contractors and construction companies.
G.S. 105‑55	Installing elevators and automatic sprinkler systems.
G.S. 105‑61	Hotels, motels, tourist courts and tourist homes.
G.S. 105‑62	Restaurants.
G.S. 105‑65	Music machines.
G.S. 105‑65.1	Merchandising dispensers and weighing machines.
G.S. 105‑66.1	Electronic video games.
G.S. 105‑74	Pressing clubs, dry cleaning plants, and hat blockers.
G.S. 105‑77	Tobacco warehouses.
G.S. 105‑80	Firearms dealers and dealers in other weapons.
G.S. 105‑85	Laundries.
G.S. 105‑86	Outdoor advertising.
G.S. 105‑89	Automobiles, wholesale supply dealers, and service stations.
G.S. 105‑89.1	Motorcycle dealers.
G.S. 105‑90	Emigrant and employment agents.
G.S. 105‑91	Plumbers, heating contractors, and electricians.
G.S. 105‑97	Manufacturers of ice cream.
G.S. 105‑98	Branch or chain stores.
G.S. 105‑99	Wholesale distributors of motor fuels.
G.S. 105‑102.1	Certain cooperative associations.
G.S. 105‑102.5	General business license.

(b)	Barbershop and Salon Restriction. – A privilege license tax levied by a city on a barbershop or a beauty salon may not exceed two dollars and fifty cents ($2.50) for each barber, manicurist, cosmetologist, beautician, or other operator employed in the barbershop or beauty salon.
(c)	Piped Gas Restriction. – A city may not levy a privilege license tax on a person who is engaged in the business of supplying piped natural gas and is subject to tax under Article 5E of Chapter 105 of the General Statutes.
(d)	Telecommunications Restriction. – A city may not impose a license, franchise, or privilege tax on a company taxed under G.S. 105‑164.4(a)(4c).
(e)	Conditions. – A city may, by ordinance, require a taxpayer to obtain required permits as a condition precedent to the issuance of a privilege license authorized by this section. The ordinance must specifically identify the required permits to which it applies. As used in this subsection, the term 'required permit' means a permit that, pursuant to an ordinance authorized by Article 19 of this Chapter, must be obtained from the city in order for the taxable trade, occupation, profession, business, or franchise to be carried on."
SECTION 2.  This act applies only to the City of Greenville.
SECTION 3.  This act is effective when it becomes law.