Inventories, for example, goods held for sale in the regular course of business by manufacturers, retail merchants and contractors are exempt from personal tax. Almost all businesses located within the municipal limits of Durham, Chapel Hill, Raleigh, Town of Morrisville are required to have a privilege license.
This includes raw materials, goods in process of manufacturing, and finished goods. 105-278.7 Real and personal property used for educational, scientific, literary or charitable purposes. In Durham, you may contact the City Revenue Collections Office.
Farmers, carpenters and mechanics who own tools and equipment used in a trade or business should list.
Apartment complexes should list furnishings (furniture, blinds, drapes, etc.) and/or major appliances (ranges, refrigerators, dishwashers, etc.). If no date is shown on the postmark, or if the postmark is not affixed by the U. Postal Service (for instance, your own postage meter) the listing shall be deemed to be filed when received in the Durham County Tax Administration Business Department.
The records don't say whether they found a gun or not, though they did seize a cell phone, receipts and plane tickets. The search warrant states the Bongarten was investigating human trafficking and kidnapping violations. The document describes the 16-year-old as a runaway who had been entered into the National Crime Information Center on Dec. This is what the women told officers, according to the warrant: They met Smith on an online dating site Plenty of Fish, commonly called POF.
The two women, ages 16 and 31, were found in the Mc Donald's bathroom, according to the application for a search warrant filed by Investigator A. The 31-year-old told police Smith picked them up from a daycare in Charlotte around 7 p.m. The women thought they were going to a party at Smith’s friend house, they said.
You are also required to list boats and motors, aircraft, mobile homes, and vehicles which are not licensed by the North Carolina Department of Motor Vehicles.
The question of exempt status does not excuse any of the foregoing from this requirement.Intangible Personal Property Intangible Personal Property has been exempted as of January 1, 1997. 105-278.4 Real and personal property used for educational purposes. Construction In Progress Report 100% cost of all personal property carried in the CIP account as of January 1. Rented furnishings (landlord only) owners of furnished rental units (house, apartment, condo, mobile home, etc.), should list. The business personal property listing must be filed on or before January 31 with the Durham County Tax Administration Business Department. Listings submitted by mail shall be deemed to be filed as of the date shown on the postmark affixed by the U. All late filed listings will be subject to a ten percent (10%) penalty. An extension of time to list may be obtained by sending a written request showing "good cause" to the County Assessor by January 31, or by requesting an extension online.How Do I Obtain a Business Personal Property Listing Form? Supplies and Materials List all supplies and materials which are not consumed in manufacturing or processing or that become a part of the sale of the property being sold.Provide information as to the categories of property carried in this account and a detail of the expenditures for each during the preceding calendar year. Leasehold Improvements Report total investment during preceding calendar year in leasehold improvements. 105-278.3 Real and personal property used for religious purposes. List unlicensed vehicles and special truck mounted equipment (cranes, wrecker equipment, etc.) attaching a schedule showing the year acquired, cost, description of equipment and license number of vehicle on which installed. Personal property which you rent or lease to others is not exempt from property taxes. 105-278.5 Real and personal property of religious educational assemblies used for religious and educational purposes. Include spare parts held for equipment maintenance and repair even though they may be carried in an inventory account. 105-278.8 Real and personal property used for charitable hospital purposes.Hotels and hospitals should list the supplies that are provided in their room charge. Does My Business Need a License to Operate in the County?