NC H470

Authorizes municipalities in Harnett County to levy an annual local business tax on businesses operating within city limits, with a maximum rate of $100 per business location.

Tax is due by July 1 each year and must be paid before a business begins operating; businesses starting at any time during the fiscal year owe the full tax amount with no refunds if discontinued mid-year.

Exempts businesses engaged in activities listed under G.S. 160A-206 and defines "business" broadly to include retailers, wholesalers, service providers, manufacturers, nonprofits (except 501(c)(3) organizations), and franchises of any size or employment status.

Requires city councils to hold a public hearing with at least 10 days' notice before levying the tax and authorizes use of penalties under G.S. 105-236 and collection methods available under Chapter 160A of the General Statutes.

Effective upon enactment and applies to tax years beginning on or after July 1, 2015.