Tattoo / Piercing Permits & Licenses in Durham, NC

Required for all LLCs. Annual report filing also required ($200 fee, due by April 15 each year).

Applies to all LLCs. Online filing available.

Each tattoo artist must hold individual license. Prerequisites: bloodborne pathogen training, proof of Hepatitis B vaccination or titer. Apply via local health department.

Each piercing technician must hold individual license. Prerequisites: bloodborne pathogen training, proof of Hepatitis B vaccination or titer. Apply via local health department.

Issued by local health department. Requires licensed artists, approved floor plan, equipment list, and compliance inspection. Specific to tattoo operations.

Issued by local health department. Requires licensed technicians, approved floor plan, and compliance inspection. Specific to piercing operations.

Required if business operates under trade name different from LLC name registered with SOS. Renew every 10 years ($26). Applies to all businesses using DBAs.

Applies if selling retail products. File Form E-585. Monthly/quarterly returns required based on revenue.

Required for state income tax withholding. Also register for unemployment insurance with DES if paying wages.

All businesses selling taxable goods or services in NC must register. Tattoo and piercing services are subject to sales tax under NC law. Effective July 1, 2023, personal services including tattooing and body piercing are taxable at the standard state rate of 4.75%, plus any applicable local rates (e.g., 2% local tax in some counties).

Applies only if the LLC has employees. Employers must withhold NC personal income tax from employee wages. Filing frequency (monthly or quarterly) depends on deposit schedule assigned by NCDOR.

Mandatory for all employers with employees in NC. Rate for new employers is 1.0% for 2024. Rate may change annually based on experience rating. Taxable wage base is $25,200 per employee (2024).

LLCs are generally pass-through entities and not subject to franchise tax unless they elect corporate taxation. Most LLCs avoid franchise tax; instead, owners report income on personal returns. Confirm entity classification with NCDOR.

Many NC municipalities (e.g., Charlotte, Raleigh, Asheville) require a local business license or privilege tax. For example, Charlotte imposes a $50 annual privilege tax. Verify with city/county tax office. Some localities may require annual renewal.

Effective July 1, 2023, personal services including tattooing and body piercing are taxable in NC. Rate is 4.75% state + applicable local rates. Must collect and remit via NC Tax Online. Filing frequency determined by NCDOR based on expected sales volume.

Required for LLCs with employees or multiple members. Single-member LLCs without employees may use owner’s SSN, but EIN is recommended for liability protection. Apply online at IRS.gov.

Required for all tattoo/piercing establishments; plan review and inspections mandatory. Specific county health dept handles issuance (e.g., Mecklenburg: https://www.mecknc.gov/HealthDepartment/EnvironmentalHealth/Pages/TattooParlors.aspx)

Not all counties require; e.g., Mecklenburg/Charlotte yes per Code Sec. 3-51. Check specific jurisdiction.

Tattoo/piercing typically allowed in B-1/B-2 zones with approval. Verify via county GIS zoning map.

Required for new/renovated facilities per 15A NCAC 18A .2884. County-specific forms.

Complies with NC Fire Prevention Code (NFPA 1). Required for public assembly.

Required for sinks, sterilization areas per NC State Building Code.

Per local sign ordinances (e.g., max size 1.5 sq ft per face in some zones).

Required if >75 occupants or multi-tenant per NC Fire Code.

Confirms zoning, building, fire compliance. Tattoo shops = mercantile occupancy.

Mandatory for all employers with three or more employees in North Carolina, per NCGS §97-94. Even sole proprietors with no employees are encouraged to carry coverage, but exempt if they file an exemption form. Tattoo/piercing studios with employees must comply. Coverage must meet statutory requirements for medical, disability, and death benefits.

Not statutorily required at the state level for tattoo/piercing businesses, but strongly recommended and often de facto required by local jurisdictions or commercial landlords. Covers third-party bodily injury or property damage. Some counties may require proof for licensing.

Not currently mandated by North Carolina state law or the NCBCE for tattoo or piercing artists. However, it is strongly recommended due to high-risk nature of services. Covers claims of negligence, infections, or allergic reactions. No state agency enforces this as a legal requirement.

A $10,000 surety bond is required for all tattoo establishments under Rule .0206 of the NCBCE Rules. This bond ensures compliance with state regulations and may be used to cover fines or consumer restitution. Source: NCBCE Rules and Regulations, Section .0206.

Required under North Carolina Financial Responsibility Law (NCGS §20-309) for any vehicle registered to the business. Minimum liability limits: $30,000 bodily injury per person, $60,000 per accident, $25,000 property damage. Does not cover employees using personal vehicles (non-owned auto coverage recommended).

Not legally required by North Carolina law, but highly recommended if selling retail items. General liability policies often include product liability coverage. Absence of insurance does not exempt business from liability under North Carolina product liability law (NCGS Chapter 99B).

Only applicable if the tattoo/piercing studio holds an ABC permit to serve alcohol. Most tattoo studios do not serve alcohol, so this is not typical. If alcohol is served, liquor liability insurance is strongly recommended and may be required by the local ABC board as a condition of licensure.

While not insurance per se, OSHA requires employers with employees to have an Exposure Control Plan and comply with Bloodborne Pathogens Standard (29 CFR 1910.1030). Workers' comp insurance is the primary mechanism for covering occupational exposures. Employers must also provide PPE and training. Enforced by federal OSHA, adopted by North Carolina for federal compliance.

While not required for all single-member LLCs with no employees, most tattoo/piercing studios will need an EIN to open a business bank account or comply with state/local regulations. IRS Form SS-4 is used to apply.

A single-member LLC is disregarded for federal tax purposes and reports income on Schedule C of Form 1040. Multi-member LLCs are treated as partnerships and must file Form 1065. All owners pay self-employment tax on net earnings.

Requires written Exposure Control Plan, annual training, hepatitis B vaccination offer, use of engineering controls (e.g., sharps containers), and proper disposal of contaminated waste. This is a key industry-specific federal requirement.

Tattoo and piercing studios use chemicals that require proper labeling, SDS access, and employee training on hazards. Required under federal OSHA for all general industry workplaces.

Requires accessible entrances, restrooms, counters, and policies allowing service animals. Applies regardless of size or number of employees. Does not require structural changes unless "readily achievable.

Not typically applicable unless studio uses mercury-containing devices. However, EPA encourages proper disposal of all hazardous waste. North Carolina follows federal EPA rules.