North Carolina General Statutes Chapter 153A. Counties § 153A-146. General power to impose taxes

(a) Authority.--A county may impose taxes only as specifically authorized by act of the General Assembly.  Except when the statute authorizing a tax provides for penalties and interest, the power to impose a tax includes the power to impose reasonable penalties for failure to declare tax liability, if required, and to impose penalties or interest for failure to pay taxes lawfully due within the time prescribed by law or ordinance.  In determining the liability of any taxpayer for a tax, a county may not employ an agent who is compensated in whole or in part by the county for services rendered on a contingent basis or any other basis related to the amount of tax, interest, or penalty assessed against or collected from the taxpayer.  The power to impose a tax also includes the power to provide for its administration in a manner not inconsistent with the statute authorizing the tax.

(b) Prohibition.--A county may not impose a license, franchise, or privilege tax on a person engaged in any of the businesses listed in this subsection: