CITY OF HENDERSONVILLE Important Phone #’s
145 5 Ave East/3 Floor Fire – (828)697-3024
P.O. Box 1760 Zoning – (828)697-3010
Hendersonville, NC 28793-1760 ABC Board – (828)693-4112
Business License Phone: (828)697-3052 Business License Fax: (828)697-5894
PRIVILEGE (BUSINESS) LICENSE APPLICATION
License # ___________ Acct # ___________ Customer # __________
Date: ____________ O New Application O Renewal Change: O Ownership O Name O Address
Business Name: ____________________________________________________________________________________
(Full legal name as shown on income tax return and include DBA name- Sole Proprietorships should indicate the owner’s name)
Type of Business: O Corporation O Partnership O Sole Proprietorship O Other ___________________________
Business Location________________________________ Mailing Address ____________________________
Contact Name __________________________________ Email Address _____________________________
Phone # _______________________________________ Website __________________________________
Cell# __________________________________________ Type of Business ___________________________
Fax # __________________________________________ Business Start Date _________________________
Tax ID#/SS# ____________________________________ State/Driver License # _______________________
Check any activities that relate to your business:
O Retail Sales O Chain Store O Electronic Gaming Operations
O Service Business – (Describe Below) O Auto Sales (Sweepstakes) # Machines ________
_____________________________ O Auto Repair O Mail Order Business
O Building/Trade Contractor (See Below) O Restaurant # Seats _____ O Other (Describe Below)
License Type _______________________ O Alcohol Sales _______________________________
NC Occupational License# ____________ O _____________________ O _______________________________
Is your business located in the city limits? ________ Number of Employees __________
Is your business home based? ______ If your business is home based and inside the city limits you must submit a Home
Occupation Use Form for approval from the Zoning Department.
I certify that I have the appropriate authority to act on behalf of the business and that all representations made in these forms are true and correct.
I further certify that I am familiar with the financial records of the business and that the gross receipts as shown in the application are consistent
with the gross receipts of either (circle one if applicable):
1. The total gross receipts or portion thereof from bookkeeping records for business conducted inside city limits, as reported on the income
2. As reported to the NC Department of Revenue Sales & Use Tax Division for the previous 12 months
3. Estimate of gross receipts (An estimate will only be accepted if the business has been open less than 1 year)
4. No Gross Receipts- Schedule B, C or Exempt only
All information regarding gross receipts is held in the strictest confidence and shall not be subject to public inspection.
Signature Required: ______________________________________ Date: ________________
Print name: _____________________________________________
Complete worksheet on back to determine your fee amount.
Faxed Zoning ________ Approval Date _______ Faxed Fire _________ Approval Date ________
Zoning Signature_________________________ Fire Signature ___________________________
WORKSHEET- RETURN TO THE CITY OF HENDERSONVILLE TAX OFFICE
COMPANY NAME: ____________________________________________________
PLEASE NOTE: If your business falls completely within the categories listed in Schedule B or C or are exempt from the
privilege license fee (as described on the attached fee schedule) you may skip to step 3. However, if any portion of your
business falls under Schedule A, you must complete steps 1 and 2 for that portion of your business.
Step 1: Enter your gross receipts from your 2011 tax return ________________
(EXCLUDE any gross sales receipts for categories in Schedule B and/or C and only report gross sales
receipts for business conducted in the City of Hendersonville. Do not complete this section if your
business activities are only in categories shown in Schedule B and/or C)
Step 2: Determine your privilege license fee under schedule A.
For gross receipts between $0 and $250,000.00, enter “$35” on Line 1 and proceed to step 3.
For gross receipts between $250,001 and $500,000.00, enter “$70” on Line 1 and proceed to step 3.
For gross receipts in excess of $500,000, complete the following table:
Round the gross receipts entered in Step 1 to the next thousand _________________
Subtract 1 $500,000.00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . – $500,000.00
Total gross receipts after subtracting $500,000 . . . . . . . . . . . . . _________________
Divide by 1,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . _________________
Multiply by .60 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . _________________
Add $70 flat fee for first $500,000. . . . . . . . . . . . . . . . . . . . . . . . . + $70
Total Schedule A fee (copy this number to Line 1) . . . . . . . . . . . . _________________
Step 3: Determine if any Schedule B and/or C Fees apply to your business using the fee schedule provided.
Business Activity License Fee
(Use additional sheet of paper if necessary and list each category)
Late fee /Penalties: Fees are due on July 1 and considered delinquent as of July 2 and a late penalty will be assessed as of
August 1 at 5% of the amount of the license per month up to a maximum of 25%, with a minimum of $5.00. Conducting
business within the city without paying the fee imposed by the City of Hendersonville Code of Ordinances and without
posting a valid license is a misdemeanor. Each day business is conducted in violation of the ordinanceis considered a
Add all applicable fees and enter total on Line 2. ________________
Step 4: Add lines 1 and 2 to calculate Total Due for 2012 Business License Fee $ _______________
Penalty (if paying after July 30, 2012) $____________ Total $_______________
If you fail to provide this information, the City reserves the right to assess a tax on an estimation of gross receipts for the business, based upon the best
information of comparable businesses, or any other information the Tax Collector deems reliable.
BUSINESS LICENSE FEE SCHEDULE 7/1/2012 – 6/30/2013
Business License Fees must be paid before beginning operation of all types of businesses located within the City limits of Hendersonville, except for those businesses that
have been exempted by Federal, State or local authority. Those businesses located outside the City that conduct business within the City limits are also required to obtain a
Business License. Listed below are three Fee Schedules “A”, “B” and “C”. Please review each section for the fees that may apply to your business activities.
Note: Some businesses with various types of activities may be required to pay a fee under more than one section of this Business License Fee
Schedule. You only need to report gross receipts for activities under Schedule A and only for business conducted inside the City limits of
Schedule “A” – Gross Receipts-Business License Fees Based on Gross Sales/Receipts/Income
EXCLUDE ANY INCOME FROM BUSINESS ACTIVITIES TAXED UNDER SCHEDULE “B” and/or “C”.
New Businesses: Estimate gross receipts from your start date until June 30, and apply the estimated amount to the tables below.
Renewals: List the exact gross receipts as reported on your most recently completed tax return and apply the amount to the
tables below. Note: Only give us the portion from your tax return that was gross receipts for business done in
the City limits of Hendersonville.
Types of Gross Receipts Businesses: Any Retail, Wholesale, Manufacturing and/or Service businesses, trades or professions, intended for
profit or financial gain. Service establishments may include, but are not limited to the following types of business activities:
Advertising Agency Courier Service Monuments Repair Service (non-auto) Telegraph Service
Ambulance Service Delivery Service Nightclubs School of Instruction Temp Employment Agency
Armored Car Equipment Rental Painting Security Guard Service Trades
Bars Landscaping Parking Lots Sign Installation Transfer/Warehouses
Catering Lounge Printing Service Software Development
Child Care Service Mail Order Service Property Management Stockbroker
Cleaning Miscellaneous Public Relations Firm Storage
Consulting Modeling Rental Agency Tattoo/Body Piercing
Fee Table for Schedule “A” If your Schedule “A” Gross Receipts are GREATER THAN $500,000, follow the
Gross Sales/Receipts/Income License Fee example below. Otherwise, use the fee table to the left.
$ 0.00 - 250,000.00 $ 35.00 1. Gross receipts . . . . . . . . . . . . . . . . $579,000.00
$ 250,000.00 - 500,000.00 $ 70.00 2. Round up to next thousand . . . . . 580,000.00
For Receipts over $500,000 use formula below 3. Subtract 1st 500,000.00 . . . . . . . . . 500,000.00
$70 for 1st 500,000 + $.60 per additional $1,000 80,000.00
A privilege license fee computed on basis of gross receipts, “gross receipts” 4. Divide by 1,000 . . . . . . . . . . . . . . . = 80.00
means the amount reported as gross receipts on a businesses state or federal 5. Multiply by .60 . . . . . . . . . . . . . . x .60
income tax return filed the previous year. You may also owe flat fees under Subtotal . . . . . . . . . . . . . . . . . . . . . . . . $ 48.00
Schedule “B” or “C” in addition to Gross Receipt fees. Add $70 flat fee for 1st $500,000 . . . . + 70.00
Total Amount Due . . . . . . . . . . . . . . . . $ 118.00
Schedule “B” – Business License Fees Limited under General Statutes – Do not report Gross Receipts amount from this
category (only pay the flat fee listed). Each activity is taxed separately under this law. Businesses conducting these activities are taxed under this
schedule in addition to schedule “A” or “C” if applicable.
Advertising – Outdoor 35.00 Electrical Contractor 50.00 Movie Video/Rental/Retail 25.00
Amusements – (riding devices, pinball, etc.) 25.00 Electronic Video Game – per machine 5.00 Music Machines/Juke Box 5.00
Amusements – Admission charged 25.00 Elevator Installation 100.00 Outdoor Theater 100.00
Automatic Sprinkler Installation 100.00 Employment Agency 100.00 Pawnbroker 275.00
Automobile Dealership 25.00 Firearms Dealers (Fed License Required) 50.00 Piano/Organ-Sales, Repair, Maintenance 5.00
Automotive Equipment (Retail) 12.50 Fortunetellers, Palmists 2,600.00 Plumbing Contractor 50.00
Automotive Equipment (Wholesale) 37.50 Garage – Car Repair 12.50 Pool Tables 25.00
Barber/Beauty Shop Each Operator 2.50 Heating/Mechanical Contractor 50.00 Precious Metal Managers/1st year employee 10.00
Bicycles – Sale/Accessories 25.00 Hotel, Motel, Tourist Home per room (min $25) 1.00 Precious Metal each employee renewal 3.00
Bowling Alley – per alley 10.00 Ice Cream – Retail Sales 2.50 Radio/TV/Accessories-Sales or Repairs 5.00
Campground/Travel Parks 12.50 Itinerant Merchant – 6 months max 100.00 Restaurant, Café, Cafeteria, etc. 0-4 seats 25.00
Chain/Branch Store (Start 2nd location) 50.00 Knives/Daggers/Similar Weapons 200.00 Restaurant, Café, Cafeteria, etc. > 4 seats 42.50
Check Cashing Businesses 100.00 Laundries 50.00 Service Station/Fuel 12.50
Collections Agency 50.00 Loan Agency or Loan Broker 100.00 Specialty Market Operators 200.00
Contractor (State Licensed) 10.00 Manicurist – Each Operator 2.50 Sundries (soft drinks, tobacco, vending) 4.00
Contractor (not state licensed See “A”) Motorcycle Dealers 12.50 Tobacco Warehouse 50.00
Dry Cleaners 50.00 Movie Theaters – per screen 200.00 Undertakers 50.00
Schedule “C” – Flat Fees Regulated by City of Hendersonville
Electronic Gaming Operations (formerly Internet Access Providers) $2,600.00 up to five (5) machines-over (5) machines- $500.00 per machine
Carnival $100.00/week + $5.00 per device Taxicabs $ 15.00/Per Cab
Exemptions: The following business activities are exempt per State statute from the City Business License Fee. Exempt businesses engaging in other non-
exempt business activities, ARE taxable. Example: The sale of computer hardware is not taxable, however software sales, and service/repair receipts are taxable.
Accountants Bail Bondsmen Dentists Massage Therapist Opticians Railway Companies
Alarm Dealer Banks Embalmers/Mortician Motor Fuel Distributor Optometrists Real Estate Appraisers
Alarm Monitoring Breweries Engineers Motor Fuel Wholesale Osteopaths Savings & Loan Association
Appliance Retail Bus Companies Healers Non Profit/Charitable Pest Control Applicator Telephone Companies
Appliance Rental Chiropodists Home Inspectors Oculists Pharmacist Trucking Companies
Architects Chiropractors Insurance Co/Agents Office Equipment Retail Photographers Users of Newsprint
Attorneys Computer Hardware Retail Land Surveyors Office Equipment Rental Physicians/Surgeons Veterinarians
Auctioneers Computer Hardware Rental Landscape Architects Ophthalmologist Private Detectives Wineries