Business License
New businesses are required to apply for a business license prior to opening. All businesses are required to file for zoning clearance. Southampton County business licenses are due each year by March 1. The license tax is based on the gross receipts from the previous year (or, for new businesses, the anticipated gross receipts for the year, which will be adjusted, as needed, the next renewal year).
See Business License form for the current fees.
Commissioner of the Revenue - Questions & Answers