Wednesday, May 27, 2015   

Personal Property Tax: Business

All businesses are required to list their tangible personal property (e.g., machinery, equipment, furniture, cash registers, etc. ) used in connection with a business.  It is taxable at the site of the business premises. A separate business listing form must be completed for each business. The deadline for listing also is January 31st. An extension of the deadline can be granted; however, the request for an extension must be received in the tax office by January 31st.  Tax rates are the same for all types of properties.  A 10% penalty is applied for each late filing.  The penalty is compounded by 10% for each year ( up to six ) the property is not listed.

Business Personal Property Tax Facts
BPP Billboard Definitions
Business Personal Supply List (Examples)
BPP New Business Owner Information Form
BPP Out of Business Information Form
BPP Trade Name Change Information Form
2015 Rental Property Listing Form
2015 Business Personal Property Listing Form
2015 Business Personal Extension Request Form
2015 Schedule C-1 Form
2015 Schedule C-2 Form
2015 Schedule C-4 Form
2015 Schedule F-1 Form
2015 Instructions for Listing Business Personal Property


Property may be considered for exemption.

(Participant must file an AV-12 application each year, in order to receive this reduction.)

Beer and Wine Permits

All businesses in Brunswick County that sell beer, wine or liquor by the drink are required to obtain a permit by the North Carolina Alcoholic Beverage Control Commission and the Brunswick County Tax Department. For your State Permit, contact the NC Alcohol Law Enforcement: (910) 395-3902.

For your Brunswick County permit, submit your application to the Business Personal Property Department of the Tax office. All Brunswick County beer and wine applications are due by May 1st of each year. Filing after May 1st subjects you to a 5% penalty each month thereafter.

Application for Brunswick County Beer & Wine Licenses - .pdf