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Business Taxes and Licensing

In its simplest form, a business is a commercial activity operated as a means of livelihood or profit, or an entity which engages in such actions.


Business personal property listing form and instructions.


Business Personal Property Tax Appeals

Appeals may be requested within 30 days of the billing date. You should verify the information on your bill as soon as you receive it.


Starting a Business

Durham County Register of Deeds handles this, by Filing an Assumed Name.  


Business Closings and Sales

  • Under NCGS 105-366, when purchasing a business asset, it is the responsibility of that purchaser to ensure that all back taxes on the property have been paid or that money has been held in escrow until such time that it has been paid in full.
  • If a business is closing after January 1st, the total amount of the taxes remain the responsibility of the business owner. There is no proration of the taxes allowed by statute.


Business Licenses

Durham County Tax Office issues business privilege license:

  • Beer & Wine
    • All licenses expire April 30.
    • You must purchase a County business license when opening your business and renew it annually by April 30.
    • A copy of your North Carolina State ABC License is required to issue your County license for the first time.