Permits for a Contractor in Raleigh, North Carolina

North Carolina repealed most state and local privilege license taxes in 2015 (effective July 1, 2015). However, some municipalities still require a general business registration or license to operate within city limits. This is NOT a tax but a registration requirement in some jurisdictions. Check with your specific city/town — requirements vary. Some cities (e.g., Greensboro) still require registration for businesses physically located within corporate limits. Beer and/or wine businesses may have specific local registration requirements in some jurisdictions.

A unique nine-digit number assigned by the IRS to identify your business for tax purposes. Required before you can register for NC state taxes, open a business bank account, hire employees, or apply for ABC permits. Free to obtain. Required for virtually all business entity types operating in NC.

North Carolina requires contractors working on projects valued over $30,000 to be licensed by the NC Licensing Board for General Contractors. Covers building, residential, public utilities, and unclassified licenses.

Registration of a Limited Liability Company with the NC Secretary of State by filing Articles of Organization. This is the most common business entity type for bars, restaurants, breweries, and wineries. Filing can be done online or by mail. A registered agent with a NC physical address is required. An annual report ($200) must be filed by April 15 each year to maintain good standing. Note: Corporations file Articles of Incorporation instead ($125 filing fee, $18 annual report).

Registration with the NC Division of Employment Security for state unemployment insurance (SUI/SUTA) tax. Required for employers who: (1) pay wages of $1,500+ in any calendar quarter, or (2) employ at least one person for part of a day in 20 different weeks during a calendar year. New employer SUTA rate for 2026 is 1.0%. Experienced employer rates range from 0.06% to 5.76%. The 2026 taxable wage base is set annually by DES. Registration is done through the NCSUITS (NC State Unemployment Insurance Tax System) online portal.

All NC employers must report each newly hired or rehired employee to the NC New Hire Reporting Center within 20 days of hire. This is a federal mandate under the Personal Responsibility and Work Opportunity Reconciliation Act administered at the state level. Information reported includes employee name, address, SSN, and date of hire. Used primarily for child support enforcement. Reports can be filed electronically, by fax, or by mail.

The NC Workers' Compensation Act (NC GS Chapter 97) requires ALL businesses with 3 or more employees to carry workers' compensation insurance or qualify as a self-insured employer. This includes corporations, sole proprietorships, LLCs, and partnerships. Exceptions include: (a) certain railroad employees, (b) casual employees, (c) domestic servants, (d) farm laborers when fewer than 10 full-time non-seasonal workers. Coverage must be obtained from a licensed insurance carrier or through the NC Rate Bureau's assigned risk pool. The NC Industrial Commission oversees compliance.

A certificate confirming that a building or space is properly zoned for the intended use, meets all building codes, fire codes, plumbing codes, and electrical codes, and is safe for occupancy. Required when: (1) constructing a new building, (2) performing major renovations, (3) changing the use of a space (e.g., retail to restaurant). Issued after passing building, fire, plumbing, and electrical inspections. The maximum occupancy number is established during this process. Not every county requires a CoO for all new businesses — check with your local building department. Required by the ABC Commission as part of the permit application process.

Required under the 2018 North Carolina Fire Prevention Code (based on 2015 IFC with NC amendments). All commercial properties serving the public require fire inspection before opening. An operational permit is specifically required for use of open flames or candles in assembly/dining areas. The local fire marshal conducts inspections covering fire suppression systems, kitchen hood/Ansul systems, fire exits, emergency lighting, maximum occupancy posting, and fire extinguisher placement. Required for ABC permit approval — the ABC Commission requires confirmation of fire code compliance from the local governing body.

Required for any establishment that prepares and serves food (including bars serving TCS/time-temperature controlled foods). Issued by the local county environmental health department under NC DHHS rules (15A NCAC 18A .2600). A plan review ($250) must be completed before construction/renovation, followed by a pre-opening inspection. Bars that ONLY serve packaged/unopened foods and garnishes do NOT need this permit. Fees vary by county — some charge based on seating capacity, number of employees, or risk level. The permit is NOT transferable; a change of ownership requires a new permit.

North Carolina law requires every licensed food service establishment to have at least one certified food protection manager on duty at all times during operation. The person must pass an ANSI-accredited food protection manager certification exam (ServSafe Manager is the most common, but any ANSI-accredited exam is accepted). No specific training course is mandated — only passing the proctored exam. A restaurant can lose 2 points on its health inspection grade if no certified manager is on duty. Certification is valid for 5 years.

Required if the establishment is not on a public water/sewer system. The county environmental health department must approve any private well water source and any on-site wastewater (septic) system before a food establishment permit can be issued. More common for rural breweries and wineries. Includes initial site evaluation, system design approval, and construction permits.

Required for any business signage visible from the public right-of-way. Issued by the local city/county planning or zoning department. The types of signs allowed (freestanding, wall-mounted, projecting, electronic, etc.) are determined by the property's zoning district. Regulations cover size, height, illumination, setback, and materials. Most municipalities require a permit application with a site plan showing sign placement. Some jurisdictions also have design review requirements in historic districts. Check your local Unified Development Ordinance (UDO) for specific rules by zoning district.

Registration with the NC Department of Revenue for state income tax withholding from employee wages. Required for any business with employees in North Carolina. Filed using the same NC-BR form or online portal as sales tax registration — both registrations can be completed simultaneously. A Federal EIN is required before registering. Withholding returns are filed quarterly (Form NC-5) or monthly depending on the amount withheld.

Registration with the NC Department of Revenue for sales and use tax collection and remittance. All bars, restaurants, breweries, and wineries selling food, beverages, or merchandise must register. NC combined state and local sales tax rate on food/beverage sales is typically 7%–7.5% (4.75% state + 2%–2.5% local). Prepared food and beverages are taxed at the combined rate. There is NO fee to register. Registration can be done online through NC DOR's e-services portal or by submitting Form NC-BR. You will receive a Certificate of Registration and account number.

Under NC GS 18B-901(c), the ABC Commission considers whether a proposed location is within 50 feet of a church, public school, or nonpublic school when determining suitability for an ABC permit. This is NOT an automatic disqualification but is a significant factor the Commission weighs. The distance is measured from the nearest point of the building housing the proposed establishment to the nearest point of the church/school building. The local governing body must report on this factor via the Zoning and Compliance Form. Some municipalities have enacted stricter distance requirements through local ordinances (e.g., 200 feet, 500 feet).

Verification that the proposed business location is properly zoned for the intended use (restaurant, bar, brewery, winery). Different municipalities zone for commercial, residential, industrial, or mixed-use purposes. Restaurants are generally permitted in commercial or mixed-use zones, but restrictions vary widely. Some uses may require a Special Use Permit or Conditional Use Permit. For ABC-permitted businesses, the local governing body must return a Zoning and Compliance Form to the ABC Commission confirming compliance with all applicable zoning, building, and fire codes. This is a prerequisite for ABC permit issuance.