Permitting & Taxes

PERMITTING

Industrial/Commercial Permitting Process:

1. Building plans must be reviewed by Building Inspections to be sure they conform to building codes before starting. There is a review fee and this process takes 3-5 days. A Commercial Building Permit Application must be filled out when the plans are left with Building Inspections with contact information, project costs, contractors, etc. The County Planner also reviews them to be sure area to be built on is not in flood plain, watershed, etc.

2. Zoning is also required from Zoning Administrator of appropriate municipality if there is such. Zoning Administrators are as follows:

•Don Hutchins, Town of Rutherfordton, (828) 287-3520
•Cameron McHargue, Town of Spindale, (828) 286-2541
•Town of Forest City has their own Building Inspections Dept, (828) 248-5239
•Shannon Baldwin or Sheila Spicer, Town of Lake Lure, (828) 625-9983 ext. 107

If municipality, also need approval of plans from appropriate fire official.

•Tommy Blanton, Town of Rutherfordton, (828) 287-3520
•John Horne, Town of Spindale, (828) 286-3465
•Town of Forest City has their own Building Inspections Dept, (828) 248-5239
•Town of Lake Lure is Ron Morgan, (828) 625-9333

3. Need septic approval from RC Health Dept or appropriate sewer official if a sewer system is to be built.

4. Need to fill out the Pre-Permit Authorization Form and take it to the Tax Office in the Courthouse which is the simplest and final step before getting permit. They will also address the new project here.

5. Permit cost is $2.50 per $1,000 of valuation with an additional $75 for each subcontractor (electrical, plumbing, fire sprinkler, gas, mechanical, insulation).

TAXES

Rutherford County offers a very favorable environment for expansion of existing business and to attract new business to the area. Tax advantages coupled with a variety of state and county incentive programs make good sense for business. Furthermore, Rutherford County's tax rate is among the lower 20% in North Carolina. Also, unlike many locations, business and property owners in Rutherford County are not burdened wtih numerous Special District taxes.

County Taxes:

The current real and personal property tax rate for Rutherford County is $0.53 per $100 of valuation (2009). There is no county payroll tax. Additional Rutherford County tax information is available.

Municipal Taxes:

All municipal taxes are per $100 of appraised evaluation.

Forest City - $0.29
Spindale - $0.60
Rutherfordton - $0.52

State Taxes:

During the last several years, North Carolina has created a more favorable tax environment for business by eliminating the inventory tax, accelerating depreciation of equipment and reducing workers compensation taxes.

State and Federal withholding determined from appropriate tax tables.
State Corporate Income Tax 6.9%
Personal Income Tax maximum rate: 8%
Sales Tax on machinery/equipment: 1% with a maximum of $80/unit or piece of machinery that is used for manufacturing
Inventory Tax: None

For complete information on North Carolina business taxes check the taxes section on the NC Department of Commerce website.

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Permitting & Taxes

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