Form B-202a - Application For State Privilege License Page 2
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B-202A
Web
Instructions
12-12
General Information: Use this form if you are beginning in business and do not have the required State privilege license.
If you are renewing your State privilege license, it is preferable to use the renewal notice you received from the Department
of Revenue instead of this form. Use a separate form for each profession and each business location. Professional
individuals complete Part 1. Loan agencies, check cashers, or pawnbrokers complete Part 2. Fill in the applicable circle
for Parts 1 and 2 to indicate whether this application is a first time applicant or a renewal applicant. Complete the form in
blue or black ink. Do not send a photocopy of this form. The original form is printed in pink and black ink.
Individuals who engage in the practice of a profession listed in the following table and loan agencies, check cashers, and
pawnbrokers must obtain a State privilege license and pay a tax before they engage in business. For purposes of this tax,
an individual engages in the practice of a profession when the person represents to the public that the person is engaged in
the profession. The tax does not apply to an individual who is a salaried employee of a governmental unit unless either the
unit charges a fee for the services of the employed individual and the individual receives part or all of the fee, either directly
or indirectly, or the individual engages in practice outside the salaried employment.
Code
Code
Number
License Description
Tax
Number
License Description
Tax
427
Accountant
$50.00
442
Ophthalmologist
$50.00
429
Certified Public Accountant
$50.00
443
Optician
$50.00
430
Assistant Accountants (Per
444
Optometrist
$50.00
assistant issued in the name
445
Osteopath
$50.00
of the manager) _____(Number
446
Photographer
$50.00
of Assistants) X $12.50
$
447
Photographer’s Agent
$50.00
431
Architect
$50.00
448
Physician
$50.00
432
Art of Healing
$50.00
449
Podiatrist
$50.00
433
Attorney
$50.00
450
Psychologist
$50.00
434
Chiropodist
$50.00
451
Real Estate (Only one license
435
Chiropractor
$50.00
required if engaged in multiple
436
Dentist
$50.00
real estate activities)
$50.00
437
Embalmer
$50.00
452
Veterinarian
$50.00
438
Engineer
$50.00
453
Licensed Home Inspector
$50.00
439
Land Surveyor
$50.00
567
Loan Agency
$250.00
440
Landscape Architect
$50.00
568
Check Casher
$250.00
441
Naturopath
$50.00
569
Pawnbroker
$250.00
Tax Year: The State privilege license tax is an annual tax that is imposed on a fiscal year basis that begins July 1 and
ends the following June 30. Enter the appropriate year in the space provided. A first-time applicant must enter the date the
applicant will start to engage in the activity that is subject to tax. The tax must be paid before the applicant engages in the
activity. An applicant who starts to engage in an activity after July 1 of a year may not prorate the tax.
Name and Tax Identification Number: If you are a professional individual other than an assistant accountant, enter your
name and social security number. Assistant accountants should enter the name and social security number of their principal
or manager. A license issued to an individual who engages in a profession is issued as a personal privilege license and is
not issued in the name of a firm or another business entity. If you are a loan agency, check casher, or pawnbroker, enter the
legal name of the business, any trade name of the business, and the federal employer identification number of the business.
A license issued to a loan agency, check casher, or pawnbroker is issued in the business name.
Due Date: An initial annual State privilege license tax is due before the start of the activity that requires the license. An
application for an initial privilege license made after the start date of the activity is subject to penalties for failure to obtain a
license (5% per month, with 25% maximum and $5 minimum) and failure to pay a tax when due (10% of tax due, $5 minimum).
A renewal of an annual State privilege license tax is due by July 1. A late renewal application is subject to penalties for
failure to obtain a license (5% per month, with 25% maximum and $5 minimum) and failure to pay a tax when due (10% of
tax due, $5 minimum). Interest will be due on the unpaid tax. The rate is set semiannually by the Secretary of Revenue and
is available on the Department’s website,
Change of Name or Address: If your preprinted name or address on the privilege license is incorrect, please call the
Department’s Form Line at (877) 252-3052 (toll-free) to request a Form NC-AC, Business Address Correction, or you may
write to Privilege License Tax, Customer Service, PO Box 1168, Raleigh, NC 27602-1168.
Questions: If you have questions about this form, call toll free 1-877-252-3052.
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