An annual privilege tax of two hundred and fifty dollars ($250.00) is levied on every person, firm, or corporation engaged in any of the following businesses for each location at which the business is conducted: The business of making loans or lending money, accepting liens on, or contracts of assignments of, salaries or wages, or any part thereof, or other security or evidence of debt for repayment of such loans in installment payment or otherwise. The business of check cashing regulated under Article 22 of Chapter 53 of the General Statutes. The business of pawnbroker regulated under Part 1 of Article 45 of Chapter 66 of the General Statutes.
Annually
GS 105-88
NC Department of Revenue
Taxpayer Assistance
4701 Atlantic Avenue
Ste. 118
Raleigh, NC 27604-
919-707-0880