# Vendor event permits in Durham, NC

In Durham, organizers whose market closes a street or uses City property need a Special Event Permit, applied for online through the City's special events team 15 or 90 days ahead depending on size and features. Food vendors need a Durham County Temporary Food Event permit, and vendors register with NCDOR for sales tax; there is no city privilege license.

_Sources checked 2026-10-10. Not legal or tax advice; confirm with each agency._

## For the organizer: Event permit

### Special Event Permit
The organizer applies online through the Special Event Permit Application, and applications go to the Special Event Review Team. Events with over 500 expected attendees, alcohol, City services, more than three food trucks, downtown street closures or professional amplified sound take the longer deadline; Durham's alcohol and parade add-ons apply on top.
- Who: organizer
- From: City of Durham (Durham Parks and Recreation special events team)
- When: Events on City-owned property or outdoor public space that need a street or sidewalk closed, events in a Parks and Recreation facility, or complex events needing City help (police, trash, tent inspection). The pages read do not address markets held entirely on private property.
- Timing: Due 90 days before the event if it has any of the listed characteristics (over 500 attendees, City services, alcohol, more than three food trucks, downtown street closure, amplified sound), otherwise 15 days before
- Official page: https://dprplaymore.org/515/Special-Events---Calendar-Permits

## For vendors: Vendor and business licenses

### No city or county privilege license tax
State law repealed the power of cities (G.S. 160A-211) to levy privilege license taxes on businesses for tax years starting on or after July 1, 2015, and repealed the county equivalent (G.S. 153A-152). A vendor therefore pays no general city or county business license tax; the state sales tax registration still applies.
- Who: vendors
- From: North Carolina General Assembly (S.L. 2014-3, Part XII)
- When: Vendors selling at a market in Durham. Cities can still license and regulate specific activities by ordinance.
- Official page: https://www.ncleg.gov/EnactedLegislation/SessionLaws/HTML/2013-2014/SL2014-3.html

## For vendors: Sales tax

### Sales and use tax Certificate of Registration (specialty markets and events)
Vendors must register with NCDOR and collect and remit sales tax on taxable sales. Sellers without a certificate risk the Department collecting tax on site.
- Who: vendors
- From: North Carolina Department of Revenue
- When: Anyone selling taxable items at a flea market, specialty market or other event, including one-time sellers, unless a stated exemption applies (own household goods, unprocessed farm products)
- Official page: https://www.ncdor.gov/taxes-forms/sales-and-use-tax/specialty-markets-or-other-events

## For vendors: Food vendors

### Temporary Food Event (TFE) coordinator and vendor applications
The coordinator sends a form with an event diagram and vendor list, then each vendor application goes in through the coordinator with commissary agreement if food is prepped ahead. An environmental health specialist inspects each booth at the event, and no food prep or sales may start before the permit is issued.
- Who: organizer and vendors
- From: Durham County Public Health, Environmental Health Division
- When: Food vendors at a temporary event; the event coordinator must file first, and vendor applications are accepted only for vendors listed on it. Some vendors (ice cream, funnel cake, fudge, cotton candy, candied apples, donuts) may not need a permit; the county asks you to call if unsure.
- Fee: $75 per proposed TFE permit
- Timing: Coordinator application at least 30 calendar days before the event; vendor applications and fees at least 15 calendar days before
- Official page: https://dconc.gov/Public-Health1/Documents/General-Inspections-Forms/TFE-Vendor-Application-Info-rev-092024.pdf

## What the rules ask of organizers about vendors

North Carolina requires the operator of a specialty market or event to keep a daily list of every vendor selling there, showing each vendor's name, permanent address and certificate of registration number, and to keep those lists and vendor documents for at least two years. Operators are also expected to check that vendors show a valid certificate. (https://www.ncdor.gov/taxes-forms/sales-and-use-tax/specialty-markets-or-other-events)

## Where the sources are unclear

- NCDOR states there is no fee to apply for a Certificate of Registration (https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-registration). NCDOR phone: 1-877-252-3052.
- Durham County TFE contacts per the vendor packet (revised September 2025): 919-560-7800, TFEpermits@dconc.gov, Human Services Building, 414 East Main Street, Durham.
- The vendor packet tells vendors to check with the Fire Marshal and other agencies about other requirements for their booths; no Durham fire page could be read.
- The Durham permit page is hosted on dprplaymore.org (Durham Parks & Recreation, linked from durhamnc.gov); its FAQ shows the longer deadline as '00 days' in one sentence, while the heading says 90 or 15 days. Confirm with the special events office at 919-560-4355 ext. 27501 or specialevents@durhamnc.gov. Rates and fees for special event permits rise for dates on or after January 1, 2027, per the same page; no fee amount was read.

## Questions

**Do I need a permit to host a vendor market in Durham?**

Special Event Permit (City of Durham (Durham Parks and Recreation special events team)): The organizer applies online through the Special Event Permit Application, and applications go to the Special Event Review Team. Events with over 500 expected attendees, alcohol, City services, more than three food trucks, downtown street closures or professional amplified sound take the longer deadline; Durham's alcohol and parade add-ons apply on top.

**Do vendors need a license to sell at events in Durham?**

No city or county privilege license tax (North Carolina General Assembly (S.L. 2014-3, Part XII)): State law repealed the power of cities (G.S. 160A-211) to levy privilege license taxes on businesses for tax years starting on or after July 1, 2015, and repealed the county equivalent (G.S. 153A-152). A vendor therefore pays no general city or county business license tax; the state sales tax registration still applies.

**Who handles sales tax at a market in Durham?**

Sales and use tax Certificate of Registration (specialty markets and events) (North Carolina Department of Revenue): Vendors must register with NCDOR and collect and remit sales tax on taxable sales. Sellers without a certificate risk the Department collecting tax on site. For organizers: North Carolina requires the operator of a specialty market or event to keep a daily list of every vendor selling there, showing each vendor's name, permanent address and certificate of registration number, and to keep those lists and vendor documents for at least two years. Operators are also expected to check that vendors show a valid certificate.

**Do food vendors need a separate permit in Durham?**

Temporary Food Event (TFE) coordinator and vendor applications (Durham County Public Health, Environmental Health Division): The coordinator sends a form with an event diagram and vendor list, then each vendor application goes in through the coordinator with commissary agreement if food is prepped ahead. An environmental health specialist inspects each booth at the event, and no food prep or sales may start before the permit is issued.

**How far ahead should I apply in Durham?**

Temporary Food Event (TFE) coordinator and vendor applications: Coordinator application at least 30 calendar days before the event; vendor applications and fees at least 15 calendar days before Special Event Permit: Due 90 days before the event if it has any of the listed characteristics (over 500 attendees, City services, alcohol, more than three food trucks, downtown street closure, amplified sound), otherwise 15 days before

## Sources

- https://www.ncleg.gov/EnactedLegislation/SessionLaws/HTML/2013-2014/SL2014-3.html
- https://www.ncdor.gov/taxes-forms/sales-and-use-tax/specialty-markets-or-other-events
- https://dconc.gov/Public-Health1/Documents/General-Inspections-Forms/TFE-Vendor-Application-Info-rev-092024.pdf
- https://dconc.gov/Public-Health1/Documents/General-Inspections-Forms/TFE-Coordinator-Application-rev-092024.pdf
- https://dprplaymore.org/515/Special-Events---Calendar-Permits
- https://dprplaymore.org/m/faq?cat=28
- https://www.durhamnc.gov/3260/City-of-Durham-Special-Events

All cities: https://bzar.app/permits