A business privilege license allows officials to know who is conducting business in the city, as well as the location and type of business. This assists City officials to make sure that a business is located in an area that is properly zoned, as well as ensuring that the business has adequate access to basic City services. Business owners doing business within the limits of the City of Durham are subject to the business privilege license requirements set forth in the City's Code of Ordinances. The North Carolina General Assembly through schedule B of the Revenue Act and the City of Durham through its City Code have authorized this requirement. For assistance in determining your business license requirements, please contact us at (919) 560-4700, or email us at BusinessLicense@durhamnc.gov.
A Durham business privilege license must be purchased annually and is issued for a one year period that begins July 1 and ends June 30th of the following year. Each new business should purchase a license and have it in hand on the first day that they do business. A business privilege license must be renewed no later than July 1 of each year.
There are two methods of determining a business privilege license tax liability:
There are some businesses that do not require a business privilege license. For a listing of businesses that do not require a business privilege license Click Here.
It is the responsibility of each individual to determine whether the business he or she conducts is taxed under the City ordinance, and if so, whether that tax has been paid for the current year. No person or business entity conducting business within the city limits of the City of Durham, or within a one mile radius of the city limits of the City of Durham; for which a business license is required, shall do so without first obtaining a business privilege license and paying the appropriate fee(s). Any business conducting business activity within the City limits of Durham without a license, shall be liable for back (unpaid) business license taxes and shall be subject to a penalty of 5% of the annual license tax for each month that the business operates without a license, up to a maximum of 25% per annum.
To apply for a business privilege license, you must first fill out a business privilege license application form. The form is available to download from this web site. To download the form, go to the forms section of this site. You may also obtain application forms by visiting the Business License Unit, located on the ground floor of City Hall. Applications may be submitted at the Business License Unit between the hours of 8:00 AM and 4:30 PM, Monday through Friday. Assuming all the application information is properly filled out, a business privilege license can be processed within the same day.
"Are you a business owner concerned about the environment? If so, you are not alone. To help you show your concern for our environment, the City of Durham has created the EnviroStars program. Whether it's conserving water, recycling or protecting our watershed, the City of Durham's new EnviroStars training and recognition program can work with your business to help protect the world around us."
If you would like to mail in your application form, the address is:
City of Durham
Department of Finance
Treasury Division / Business Privilege License
101 City Hall Plaza
Durham, NC
27701
Applications submitted by mail can usually be processed within one week. If you have additional questions, you may contact us at (919) 560-4700, or e-mail us at BusinessLicense@durhamnc.gov