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
• 2010 Business Personal Property Cover Letter
• 2010 New Business Personal Property Listing Form – For new business owners who are listing for the first time in Brunswick County.
• 2010 New Business Personal Property Listing Form Instructions
• 2010 Business Personal Property Listing Form – Blank Existing Business format.
• 2010 Business Personal Property Listing Form Instructions
• 2010 BPP County Codes
• 2010 Rental (Income Producing) Listing Form – Furnished Rental Homes
• Schedule A – Acquisition detail
• Schedule D-1Av – Unregistered Vehicles, Multi-Year or Permanently Registered Trailers
• Schedule D-2A – Watercraft, Jet Skis or Watercraft Engines
• Schedule D-3A – Aircraft
• Schedule D-4A – Mobile Homes and Mobile Offices
• Schedule E – Artwork, Statues, Displays or other personal property that is separately Schedule for Insurance purposes.
• Schedule F – Farm or Lawn Equipment
• Schedule G – Expensed Items
• Schedule H – Billboards/Outdoor Advertising Structures
• BPP Billboard Definitions
• Schedule I – Leased Property
• BPP Supply List
• BPP New Business Owner Information Form
• BPP Out of Business Information Form
• BPP Trade Name Change Information Form

Exemption
Property may be considered for exemption.

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

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.