Commercial Compliance Hub

31 permits · verified 2026-09-30

What permits do you need to open a food truck in Durham County?

In short

A food truck in Durham County, NC has 7 permits that apply to every business of this type, plus 24 more that depend on your premises, signage or how you are set up. Durham County Department of Public Health — Environmental Health Division charges $135 per sample, county-only, at the same amount for each of the four sample types — bacteriological (total coliform and E. coli), inorganic including nitrate and nitrite, pesticide and petroleum; per the Durham County FY 2026-27 Approved Fees and Other Charges Schedule, levied by Section 7 of the Annual Budget Ordinance adopted June 8, 2026 for the fiscal year beginning July 1, 2026 for the well water sample. 14 of the 31 are charged as a range or formula rather than a flat fee. Verified 2026-09-30 against the issuing agencies’ published fee schedules.

Permits particular to a food truck in Durham County

Permits required, with issuing agency, fee, renewal term and the date each record was last verified against its source
Durham County Beer & Wine Privilege Licenseonly if it applies to youDurham County Tax Administration$5–$25 a year per license, county-only, at the amounts G.S. 105-113.78 fixes: on-premises malt beverage $25.00, off-premises malt beverage $5.00, on-premises unfortified or fortified wine or both $25.00, off-premises unfortified or fortified wine or both $25.00annual; G.S. 105-113.70(b) runs the license year from May 1 to April 30, County Code § 8-27(d)(1) makes the § 8-39 tax due on May 1 or before a business begun later in the year, the county page requires renewal by April 30, the License & Fees page adds a 5% late fee after May 2nd, and G.S. 105-113.70(c) bars transfer from one person to another or one location to another2026-09-30
ABC Local Government Opinion and Inspection/Zoning ComplianceDurham Planning & Development Department (Durham City-County Planning)No fee for this signature is published in the Durham County FY 2026-27 Approved Fees and Other Charges Schedule or on any Durham County page. The county charges are the separate Beer & Wine Privilege License listed separately, and any building, fire or zoning charge the compliance form's underlying inspections attract in their own right. Contact Durham Planning & Development on 919-560-4137 or Planning@DurhamNC.gov for the current process.per ABC permit application; the NC ABC Commission states that designated officials are expected to process the forms within 15 days of receipt, and G.S. 18B-901(b) allows the local governing body 15 days from the mailing or delivery of the Commission's notice to file a written objection2026-09-30
Re-review of Food Service Plansonly if it applies to youDurham County Department of Public Health — Environmental Health Division$200 per re-review of resubmitted food service plans, county-only, per the Durham County FY 2026-27 Approved Fees and Other Charges Schedule, levied by Section 7 of the Annual Budget Ordinance adopted June 8, 2026 for the fiscal year beginning July 1, 2026per re-review, charged each time plans are resubmitted after the original review; it is not an annual or renewable charge2026-09-30
Mobile Food Unit, Push Cart or Caterer Plan ReviewDurham County Department of Public Health — Environmental Health Division$250 per plan review, county-only, per the Durham County FY 2026-27 Approved Fees and Other Charges Schedule, levied by Section 7 of the Annual Budget Ordinance adopted June 8, 2026 for the fiscal year beginning July 1, 2026one-off, per unit reviewed; the food establishment permit that follows does not expire while the unit operates, and the $120.00 NC DHHS permit fee is reassessed annually against it2026-09-30
Temporary Food Event Permitonly if it applies to youDurham County Department of Public Health — Environmental Health Division$75 per event permit, collected by Durham County Environmental Health; G.S. 130A-248(d2) makes the charge mandatory rather than discretionary, and the county's adopted schedule prints the same $75.00per event; the permit is issued for the temporary establishment at that event rather than for a license year, and a vendor trading at several events needs a permit for each2026-09-30
Environmental Health Multiple Trip Feeonly if it applies to youDurham County Department of Public Health — Environmental Health Division$50 per occurrence, county-only, per the Durham County FY 2026-27 Approved Fees and Other Charges Schedule, levied by Section 7 of the Annual Budget Ordinance adopted June 8, 2026 for the fiscal year beginning July 1, 2026per occurrence, charged each time an extra trip to the site is needed rather than on any renewal cycle2026-09-30
Food Establishment Permit (NC DHHS permit, Durham County inspection)North Carolina Department of Health and Human Services, Division of Public Health — Environmental Health Section$120 a year per permit, paid to NC DHHS rather than to Durham County, and reassessed annually for permits that do not expirethe permit does not expire while the establishment operates, and G.S. 130A-248(b1) expires it one year after the establishment closes; the $120.00 fee is reassessed annually, with a $25.00 late payment fee 45 days after billing, suspension permitted after 60 days and a $150.00 reinstatement fee under G.S. 130A-248(d1)2026-09-30
Certified Food Protection Manageronly if it applies to youNorth Carolina Department of Health and Human Services, Division of Public Health, Environmental Health SectionNo feenot stated in North Carolina law — the certifying programme sets its own2026-09-03
Food Establishment PermitNorth Carolina Department of Health and Human Services, Division of Public Health, Environmental Health Section$120 a year, statewidethe permit does not expire; the fee is reassessed annually2026-09-03

Fees shown as a range or formula are set that way by the issuing agency — we do not average them into a single number.

Local permits that apply to every type of business in Durham County

Permits required, with issuing agency, fee, renewal term and the date each record was last verified against its source
Well Water Sampleonly if it applies to youDurham County Department of Public Health — Environmental Health Division$135 per sample, county-only, at the same amount for each of the four sample types — bacteriological (total coliform and E. coli), inorganic including nitrate and nitrite, pesticide and petroleum; per the Durham County FY 2026-27 Approved Fees and Other Charges Schedule, levied by Section 7 of the Annual Budget Ordinance adopted June 8, 2026 for the fiscal year beginning July 1, 2026per sample; sampling recurs whenever the county or the operator's own programme calls for it rather than on a license term2026-09-30
Nonresidential Building Permit and Plan Reviewonly if it applies to youDurham City-County Building & Safety DepartmentVaries — formula on the Durham County pageper project; the schedule prices voiding of permits at 15% of permit cost with no maximum, and charges a double fee where work is begun without a permit2026-09-30
County Fire Operational Permitonly if it applies to youDurham County Emergency Services — Fire Prevention & Life SafetyVaries — formula on the Durham County pageper permit, for the operation it authorises; the Blasting/Explosives permit runs 30 days, where the FY 2025-26 schedule made it a 90-day permit, and the others attach to the ongoing operation and are managed through the building's inspection cycle2026-09-30
Septic Construction Authorizationonly if it applies to youDurham County Department of Public Health — Environmental Health DivisionVaries — formula on the Durham County pageper authorization, issued after the improvement permit and before the system is installed; a Type V or VI system then carries an operational permit renewed every five years at $50.00 on the same schedule2026-09-30
Private Well Permitonly if it applies to youDurham County Department of Public Health — Environmental Health Division$425 per well permit, county-only; the same schedule prices a Well Repair Permit at $0.00; per the Durham County FY 2026-27 Approved Fees and Other Charges Schedule, levied by Section 7 of the Annual Budget Ordinance adopted June 8, 2026 for the fiscal year beginning July 1, 2026per permit, for the construction of the well; water sampling is charged per sample and is listed as its own requirement2026-09-30
County Fire Code Routine InspectionDurham County Emergency Services — Fire Prevention & Life SafetyVaries — formula on the Durham County pagecyclical, by occupancy type, per the county's Permits and Inspections page: once a year for hazardous, institutional, high rise, assembly and residential occupancies and new and existing lodging establishments; once every two years for educational (except public schools) and industrial; once every three years for business, mercantile, storage and religious institutions; twice a year for public and private schools — with statutory frequencies superseding that schedule where they apply2026-09-30
County Fire Life Safety Plan Reviewonly if it applies to youDurham County Emergency Services — Fire Prevention & Life SafetyVaries — formula on the Durham County pageper project, at design and before construction; the construction permits for the individual fire protection systems and the routine inspection cycle that follows occupancy are separate and are listed as their own requirements2026-09-30
Occupancy and Miscellaneous Building Permitsonly if it applies to youDurham City-County Building & Safety DepartmentVaries — formula on the Durham County pageper permit; a stocking permit and a partial occupancy permit each cover a stated stage of occupancy before the full occupancy posting, and a floodplain development permit attaches to the development it authorises2026-09-30
Building Re-Inspection and Plan Re-Reviewonly if it applies to youDurham City-County Building & Safety DepartmentVaries — formula on the Durham County pageper occurrence, rising with each further re-inspection or re-review on the same project rather than resetting; the first plan re-review carries no charge2026-09-30
County Sewer Certificate of Occupancy Inspectiononly if it applies to youDurham County Engineering & Environmental ServicesVaries — formula on the Durham County pageper connection, at the point of occupancy; it is the county utility's own sign-off and is separate from the merged building department's occupancy permits2026-09-30
County Land Disturbance Plan Review and Permitonly if it applies to youDurham County Engineering & Environmental ServicesVaries — formula on the Durham County pageper project; an extension of the permit costs 25% of the original permit fee, and a performance security of $4,000 per disturbed acre is held on sites of 5 acres or greater2026-09-30
On-Site Wastewater Improvement Permitonly if it applies to youDurham County Department of Public Health — Environmental Health Division$300 per application for an improvement permit with a 2 acre limit, county-only, per the Durham County FY 2026-27 Approved Fees and Other Charges Schedule, levied by Section 7 of the Annual Budget Ordinance adopted June 8, 2026 for the fiscal year beginning July 1, 2026per application; the improvement permit is the site evaluation stage and is followed by a separate construction authorization before the system may be installed, and by an operation permit for the system types that require one2026-09-30
Existing System Authorization Site Visitonly if it applies to youDurham County Department of Public Health — Environmental Health Division$150 per site visit, county-only, per the Durham County FY 2026-27 Approved Fees and Other Charges Schedule, levied by Section 7 of the Annual Budget Ordinance adopted June 8, 2026 for the fiscal year beginning July 1, 2026per site visit; the authorization that follows attaches to the existing system and the proposed use rather than to a renewable term2026-09-30
County Fire Re-Inspectiononly if it applies to youDurham County Emergency Services — Fire Prevention & Life SafetyVaries — formula on the Durham County pageper re-inspection, rising with each return visit on the same matter rather than resetting; the routine inspection cycle that triggered it continues on its own occupancy-based frequency2026-09-30
County Sewer Lateral Inspectiononly if it applies to youDurham County Engineering & Environmental Services$360 per building connection, county-only, per the Durham County Utilities Division FY27 Fee Schedule effective July 1, 2026 and the Sewer Utilities schedule in the county's FY 2026-27 budget; a 5% non-refundable technology fee applies to all construction inspection feesper building connection, at construction; a Not Ready Inspection is a further $120.00 for each occurrence and must be paid before as-built approval, and a re-inspection or failed inspection is $120.00 per hour based on the scheduled inspection time2026-09-30
County Stormwater Utility FeeDurham County Engineering & Environmental Services$96 per equivalent residential unit per year for non-residential property, county-only, per the Durham County FY 2026-27 Approved Fees and Other Charges Schedule, levied by Section 7 of the Annual Budget Ordinance adopted June 8, 2026 for the fiscal year beginning July 1, 2026annual, billed for as long as the property is in the county's stormwater service area; it is a recurring utility charge rather than a permit with a term2026-09-30
County Stormwater Plan Review and Permitonly if it applies to youDurham County Engineering & Environmental ServicesVaries — formula on the Durham County pagethe plan review and permit are per project; the $100 per SCM inspection is annual, and renewal at $250 per SCM applies only to permits issued in 2018 and earlier, with permits issued from January 2019 onward carrying no renewal charge2026-09-30

Fees shown as a range or formula are set that way by the issuing agency — we do not average them into a single number.

NC registrations that apply to every type of business

Permits required, with issuing agency, fee, renewal term and the date each record was last verified against its source
Certificate of Registration (sales and use tax)North Carolina Department of RevenueNo feeno renewal — but see the dormancy rule2026-09-03
Articles of Organization (LLC)only if it applies to youNorth Carolina Department of the Secretary of State, Business Registration Division$125 one-time filingno expiry, but an annual report is due every 15 April2026-09-03
Annual Reportonly if it applies to youNorth Carolina Department of the Secretary of State, Business Registration DivisionVaries — formula on the NC pageannual — 15 April for an LLC2026-09-03
Articles of Incorporationonly if it applies to youNorth Carolina Department of the Secretary of State, Business Registration Division$125 one-time filingno expiry, but an annual report is due each year2026-09-03
General Business License — North Carolina Secretary of State Positiononly if it applies to youNorth Carolina Department of the Secretary of State, Business Registration DivisionNo feenot applicable2026-09-03

Fees shown as a range or formula are set that way by the issuing agency — we do not average them into a single number.

How much does it actually cost to permit a food truck in Durham County?

There is no single figure, and any site quoting one is rounding away the part that matters. Of the 31 records listed for a food truck in Durham County, NC, 7 apply to every business of this type and 24 are conditional. Adding every fee on the page together would overstate what most operators pay, because it would include permits they never need.

Of the 7 that always apply, 4 carry a flat fee, coming to $586.00. That is a floor, not a total. 14 of the 31 are charged as a range or a formula set by the issuing agency, and 3 have no fee published at all. The ones particular to this business that vary:

Durham County Beer & Wine Privilege License: $5–$25 a year per license, county-only, at the amounts G.S. 105-113.78 fixes: on-premises malt beverage $25.00, off-premises malt beverage $5.00, on-premises unfortified or fortified wine or both $25.00, off-premises unfortified or fortified wine or both $25.00

ABC Local Government Opinion and Inspection/Zoning Compliance: No fee for this signature is published in the Durham County FY 2026-27 Approved Fees and Other Charges Schedule or on any Durham County page. The county charges are the separate Beer & Wine Privilege License listed separately, and any building, fire or zoning charge the compliance form's underlying inspections attract in their own right. Contact Durham Planning & Development on 919-560-4137 or Planning@DurhamNC.gov for the current process.

The other 12 variable fees belong to permits that apply to every type of business here; their formulas are set out on the Durham County permits page and the NC state page.

Which offices issue these permits in Durham County?

Permits for a food truck in Durham County, NC come from 10 separate offices: Durham County Tax Administration, Durham County Department of Public Health — Environmental Health Division, Durham City-County Building & Safety Department, Durham Planning & Development Department (Durham City-County Planning), Durham County Emergency Services — Fire Prevention & Life Safety, Durham County Engineering & Environmental Services, North Carolina Department of Health and Human Services, Division of Public Health — Environmental Health Section, North Carolina Department of Revenue, North Carolina Department of the Secretary of State, Business Registration Division, North Carolina Department of Health and Human Services, Division of Public Health, Environmental Health Section. No single office issues them all, which is why an opening means filing in several places rather than one.

What does a food truck need in Durham County that other businesses do not?

Durham County Beer & Wine Privilege License

This is the mandatory Durham County business license for alcohol retailers, issued by the Tax Collector's Beer/Wine Division at 201 E. Main Street, 3rd Floor, Administration Bldg. II, 919-560-0300. G.S. 105-113.78 fixes the amount rather than capping it — the statute states the annual tax for each license flatly, with no 'not to exceed' language and no local discretion — and prints on-premises malt beverage $25.00, off-premises malt beverage $5.00, on-premises unfortified or fortified wine or both $25.00 and off-premises unfortified or fortified wine or both $25.00. County Code § 8-39 reproduces those four lines verbatim, and the county's own Beverage License Application prints 'Beer On Premises: $25.00 Wine On: $25.00 / Beer Off Premises: $5.00 Wine Off Premises: $25.00', so the statute, the ordinance and the county form agree exactly. The county's Privilege License page lists six rows by splitting unfortified from fortified wine, which read alone would suggest four separate $25 wine charges; both the statute and § 8-39 group unfortified and fortified wine into one $25.00 license per premises type, and the county's application and its License & Fees page print only four lines. G.S. 105-113.70(a) makes issuance mandatory once the applicant holds the corresponding ABC permit and provides a copy of the most recently completed State application form, the permit for visual inspection and payment of the prescribed tax, and the county page states 'You must be approved by the North Carolina ABC Commission before we issue a Durham County beer/wine license', with a notarised application and the ABC permit as the documents required. The county's application adds: 'If applicant possesses a State Permit, although he does not sell alcoholic beverages, he must purchase a County License.' Where the premises sits inside a city, G.S. 105-113.70(a) requires the city license for that activity first unless that city has declined under G.S. 105-113.71(c), which names only the Town of Cary — live here, because Cary holds territory inside Durham County; the City of Durham charges $30 on-premises and $15 off-premises for its own license. County Code § 8-27(f) is the source of non-refundability: 'A licensee who discontinues his business during the license year for any reason is not entitled to a refund.' Session Laws 2014-3, s. 12.3(b) repealed G.S. 153A-152, the county privilege license tax statute, effective July 1, 2015, and s. 12.3(a) repealed the city equivalent at G.S. 160A-211, but Article 2C of Chapter 105 was untouched, which is why this license survives as Durham County's one mandatory business license.

ABC Local Government Opinion and Inspection/Zoning Compliance

Before the NC ABC Commission will issue a retail permit for a Durham County establishment, the local governing body's designated official signs off, and for an establishment outside a city that governing body is Durham County. The Commission's own page states that 'In accordance with NC General Statute 18B-904(f) before issuing a retail permit, the NC ABC Commission shall determine that the applicant is a suitable person and that the location is a suitable place. The governing body of a city/county designates an official to make recommendations concerning the suitability of a person and location for an ABC retail permit', and requires an applicant to submit 'A signed and notarized Local Government Opinion Form' and 'Proof of mandatory compliance with all applicable building and fire codes using the Inspection/Zoning Compliance Form', adding that 'Designated officials are expected to process these forms within 15 days of receipt.' The statute puts the county in the loop expressly: G.S. 18B-901(b) provides that the Commission gives notice of the application to the city where the establishment is located and that 'If the establishment is not inside a city, the Commission shall give notice to the governing body of the county', allowing 15 days to file a written objection stating the facts on which it is based, and subsection (c) has the local governing body return a Zoning and Compliance Form showing the establishment complies with all applicable building and fire codes. Which body that is turns on location under Durham Unified Development Ordinance Sec. 2.1.1, which gives the Board of Commissioners property outside any city limits and the Durham City Council property inside the City of Durham. No fee for the signature itself is published in the county's FY 2026-27 adopted fee schedule or on a county page; what the applicant does pay the county is the mandatory Beer & Wine Privilege License under G.S. 105-113.78 and County Code § 8-39, listed separately, and G.S. 105-113.70(a) will not let that license issue until the ABC permit is in hand.

Temporary Food Event Permit

A vendor selling food or drink to the public at a fair, festival or other special event in Durham County needs a temporary food event permit from county Environmental Health, at $75.00 per permit. Environmental Health's General Inspections page lists 'Special events selling food to the public' among the facilities the section permits and inspects. The amount is fixed by statute and not by local choice: G.S. 130A-248(d2) requires a local health department to charge each temporary food establishment and each limited food services establishment a fee of seventy-five dollars ($75.00) for each permit issued, and the Environmental Health division of the county's FY 2026-27 Approved Fees and Other Charges Schedule prints $75.00 in both the FY 2025-26 and FY 2026-27 columns. The $120.00 annual NC DHHS permit fee listed separately is excluded for temporary food establishments by G.S. 130A-248(d), so it is not owed on top. For a food truck the two routes are different charges and should not be confused: trading at an event on a temporary permit costs $75.00 each time, while setting the unit up as a permitted mobile food unit means the $250.00 county plan review recorded separately here plus the state permit. The county's fire schedule separately prices Exhibits and Trade Shows at $150.00 and Carnivals and Fairs at $250.00 as operational permits for the event itself, which fall on the event rather than on an individual food vendor.

Shared with other businesses in Durham County

  • Re-review of Food Service Plans — Durham County Department of Public Health — Environmental Health Division, $200 per re-review of resubmitted food service plans, county-only, per the Durham County FY 2026-27 Approved Fees and Other Charges Schedule, levied by Section 7 of the Annual Budget Ordinance adopted June 8, 2026 for the fiscal year beginning July 1, 2026, per re-review, charged each time plans are resubmitted after the original review; it is not an annual or renewable charge. Also required for restaurants and coffee shops; what it involves is set out on the coffee shops page.
  • Mobile Food Unit, Push Cart or Caterer Plan Review — Durham County Department of Public Health — Environmental Health Division, $250 per plan review, county-only, per the Durham County FY 2026-27 Approved Fees and Other Charges Schedule, levied by Section 7 of the Annual Budget Ordinance adopted June 8, 2026 for the fiscal year beginning July 1, 2026, one-off, per unit reviewed; the food establishment permit that follows does not expire while the unit operates, and the $120.00 NC DHHS permit fee is reassessed annually against it. Also required for coffee shops and restaurants; what it involves is set out on the coffee shops page.
  • Environmental Health Multiple Trip Fee — Durham County Department of Public Health — Environmental Health Division, $50 per occurrence, county-only, per the Durham County FY 2026-27 Approved Fees and Other Charges Schedule, levied by Section 7 of the Annual Budget Ordinance adopted June 8, 2026 for the fiscal year beginning July 1, 2026, per occurrence, charged each time an extra trip to the site is needed rather than on any renewal cycle. Also required for restaurants, coffee shops and childcare centres; what it involves is set out on the coffee shops page.
  • Food Establishment Permit (NC DHHS permit, Durham County inspection) — North Carolina Department of Health and Human Services, Division of Public Health — Environmental Health Section, $120 a year per permit, paid to NC DHHS rather than to Durham County, and reassessed annually for permits that do not expire, the permit does not expire while the establishment operates, and G.S. 130A-248(b1) expires it one year after the establishment closes; the $120.00 fee is reassessed annually, with a $25.00 late payment fee 45 days after billing, suspension permitted after 60 days and a $150.00 reinstatement fee under G.S. 130A-248(d1). Also required for restaurants and coffee shops; what it involves is set out on the coffee shops page.
  • Certified Food Protection Manager — North Carolina Department of Health and Human Services, Division of Public Health, Environmental Health Section, No fee, not stated in North Carolina law — the certifying programme sets its own. Also required for restaurants and coffee shops; what it involves is set out on the coffee shops page.
  • Food Establishment Permit — North Carolina Department of Health and Human Services, Division of Public Health, Environmental Health Section, $120 a year, statewide, the permit does not expire; the fee is reassessed annually. Also required for restaurants and coffee shops; what it involves is set out on the coffee shops page.

The other 17 local permits in the tables apply to every type of business in Durham County, NC; what each one involves is set out on the Durham County permits page. The 5 state-level registrations apply to every type of business across NC and are covered on the NC state page.

How does a food truck compare with other businesses in Durham County?

The closest match is a coffee shop, which shares 9 of these permits. A coffee shop needs Existing Food Establishment Plan Review, Limited Food Service Establishment Permit, Food Establishment Plan Review and 6 more, which a food truck does not.

Permits particular to each business type in Durham County, NC, compared with a food truck
BusinessIts own permitsShared with a food truckOnly a food truck needsOnly it needs
Coffee shops18909
Restaurants18909
Retail stores6274
Childcare centres3182
Auto repair shops6096
Contractors and trades2092
Fitness studios5095
Salons and barbers2092
Veterinary clinics1091

Sources

Every figure for the permits explained on this page was read from one of these government pages on the date shown. Sources for the permits shared with other businesses are listed with their explanations on the coffee shops page. Sources for the permits that apply to every type of business are listed on the Durham County permits page and the NC state page. Confirmed by Editorial Team.

  1. Durham County Privilege License — the county's own beer and wine license fee table with its G.S. column, the requirement of NC ABC Commission approval before the county license issues, the notarised application and ABC permit documents, the April 30 expiry and renewal date, and the penalty for engaging in business without a required privilege licenseDurham County Tax Administration · primary source · retrieved 2026-09-30
  2. G.S. 105-113.78 — county malt beverage and wine retail licenses; the annual tax for each license is as stated: on-premises malt beverage $25, off-premises malt beverage $5, on-premises wine $25, off-premises wine $25North Carolina General Assembly · primary source · retrieved 2026-09-30
  3. G.S. 105-113.70 — local beer and wine licenses: city license first inside a city unless the city declined under G.S. 105-113.71(c), May 1 to April 30 license year, no transfer between persons or locationsNorth Carolina General Assembly · primary source · retrieved 2026-09-30
  4. G.S. 105-113.71 — (b) the counties whose governing bodies may decline to issue on-premises unfortified wine licenses, which do not include Durham County, and (c) the Town of Cary as the only municipality that may decline to require its local licenseNorth Carolina General Assembly · primary source · retrieved 2026-09-30
  5. G.S. 105-113.77 — city malt beverage and wine retail licenses at $15.00 on-premises malt, $5.00 off-premises malt, $15.00 on-premises wine and $10.00 off-premises wine, with subsection (b) escalating each additional license of the same type to 110% of the base taxNorth Carolina General Assembly · primary source · retrieved 2026-09-30
  6. Durham County Code § 8-39 (county beer and wine retail licenses) — 'Each person holding any of the following ABC permits for an establishment located within the county must apply for and obtain from the tax collector a county license for that activity', with the same four annual amounts as G.S. 105-113.78 (Ord. of 6-20-83, § 11; Ord. of 5-14-90, art. V, § 49)Durham County, published by Municode · primary source · retrieved 2026-09-30
  7. Durham County Code § 8-27 (privilege licence levy and general provisions) — subsection (d)(1) makes a § 8-39 licence good for the 12-month period beginning May 1 and ending April 30, with the tax due May 1 or before a business begun later in the year, and subsection (f) provides that 'A licensee who discontinues his business during the license year for any reason is not entitled to a refund'Durham County, published by Municode · primary source · retrieved 2026-09-30
  8. Durham County Beverage License Application — COUNTY FEE SCHEDULE printing 'Beer On Premises: $25.00 Wine On: $25.00 / Beer Off Premises: $5.00 Wine Off Premises: $25.00', and the condition that 'If applicant possesses a State Permit, although he does not sell alcoholic beverages, he must purchase a County License'Durham County Tax Administration · primary source · retrieved 2026-09-30
  9. Durham County Tax Administration License & Fees — the four beer and wine amounts (Beer Off Premises 5.00, Beer On Premises 25.00, Wine Off Premises 25.00, Wine On Premises 25.00), renewal by April 30 with a 5% late fee added after May 2nd, and the statement that a county license will not be sufficient for the City of Durham inside city limitsDurham County Tax Administration · primary source · retrieved 2026-09-30
  10. G.S. 153A-152 — county privilege licence taxes, repealed by Session Laws 2014-3, s. 12.3(b), effective July 1, 2015North Carolina General Assembly · primary source · retrieved 2026-09-30
  11. G.S. 160A-211 — city privilege licence taxes, repealed by Session Laws 2014-3, s. 12.3(a), effective July 1, 2015North Carolina General Assembly · primary source · retrieved 2026-09-30
  12. City of Durham Beer & Wine License — issued by the Revenue and Collections Division at 101 City Hall Plaza, Suite 1100; licences are purchased annually and valid from May 1st to April 30th of the following year; 'On-Premises licenses, e.g., restaurants or lounges = $30' and 'Off-Premises licenses, e.g., convenience or grocery stores = $15'; approval takes approximately 90 daysCity of Durham Revenue and Collections Division · primary source · retrieved 2026-09-30
  13. Durham County Tax Rates, FY 2026-2027 — the municipal jurisdictions with taxable territory in Durham County (City of Durham, Town of Morrisville, Town of Cary, City of Raleigh, Town of Chapel Hill) and the special and fire districts listed alongside themDurham County Tax Administration · primary source · retrieved 2026-09-30
  14. NC ABC Commission Local Government Opinion — under G.S. 18B-904(f) the Commission must find the applicant a suitable person and the location a suitable place; the city or county governing body designates an official to make that recommendation, applicants submit a signed and notarised Local Government Opinion Form and an Inspection/Zoning Compliance Form, and designated officials are expected to process them within 15 days of receiptNorth Carolina Alcoholic Beverage Control Commission · primary source · retrieved 2026-09-30
  15. G.S. 18B-901 — all ABC permits shall be issued by the Commission; the local governing body returns a Zoning and Compliance Form, and the county receives the Commission's notice for an establishment outside a cityNorth Carolina General Assembly · primary source · retrieved 2026-09-30
  16. Durham Unified Development Ordinance Sec. 2.1 (Governing Bodies) — the Board of Commissioners for property located within Durham County but outside any city limits, the Durham City Council for property within the city limits of the City of Durham, and the matters Sec. 2.1.2 reserves to the governing bodiesCity of Durham and Durham County (joint Unified Development Ordinance) · primary source · retrieved 2026-09-30
  17. Durham County Approved Budget, Fiscal Year 2026-2027 — Annual Budget Ordinance adopted June 8, 2026 for the fiscal year beginning July 1, 2026 and ending June 30, 2027, whose Section 7 levies 'Charges for services and fees by county departments … in the amounts set forth in the attached Fee and Other Charges Schedules', with the Environmental Health, Animal Services, Fire Prevention and Protection Code, Sewer Utilities and Stormwater Erosion Control divisions of that scheduleDurham County Budget and Management Services · primary source · retrieved 2026-09-30
  18. G.S. 130A-248 — food establishment permits: the $120 Department permit fee and its exclusions (d), the $25 late and $150 reinstatement fees (d1), the mandatory $75 temporary and limited food service fee (d2) and the $250 local plan review ceiling (f)North Carolina General Assembly · primary source · retrieved 2026-09-30
  19. Durham County Environmental Health Fee Schedule (department web page) — food, pool, on-site wastewater, well, water sample and tattoo lines, including the note that a tract greater than 2 acres previously evaluated by a licensed soil scientist with a sealed report is charged $200.00 for the area the consultant specifiesDurham County Department of Public Health, Environmental Health Division · primary source · retrieved 2026-09-30
  20. Durham County Environmental Health General Inspections — the section 'is responsible for plan review, permits and /or inspections of facilities regulated in State rules', listing restaurants, caterers, commissaries, food stands, school lunchrooms, mobile food vendors, hot dog vendors, meat markets, special events selling food to the public, childcare centers, institutions, lodging and tattoo artistsDurham County Department of Public Health, Environmental Health Division · primary source · retrieved 2026-09-30

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