# Vendor event permits in Winston-Salem, NC

To run a vendor market in Winston-Salem, the organizer files a special event permit application with the city's Office of Economic Development (fee $100 for one or two events). Food vendors need a Forsyth County temporary food permit, and vendors register with the North Carolina Department of Revenue for sales tax. North Carolina cities levy no privilege license tax.

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

## For the organizer: Event permit

### Special Event Permit (Form A: race, run, parade, festival, block party, filming)
The application asks for a site plan, street closure details, vendor counts (food and non-food), alcohol and sound plans, and a certificate of liability insurance naming the City as additional insured. A notarized Notification Affidavit to affected neighbors is also required, and the form says not to advertise the event until the permit is approved.
- Who: organizer
- From: City of Winston-Salem Office of Economic Development
- When: Events the form covers, including festivals and block parties, especially those closing streets or using the right-of-way. The form does not say whether an event held wholly on private property needs the permit.
- Fee: $100 (1 to 2 events); $200 (series of 3 to 5 events); $300 (series of 6 or more events)
- Timing: Preliminary application at least 45 days before the event; completed application with executed Notification Affidavit at least 30 days before
- Official page: https://www.cityofws.org/DocumentCenter/View/40885/00--Special-Event-Permit-Application-2026

## For the organizer: Other rules

### Event liability insurance
The application states a minimum of $1,000,000 per occurrence of commercial general liability coverage, with the City named additional insured and the coverage primary. Outside the central business district with no commercial services in the right-of-way, the form says the sponsor does not have to carry it.
- Who: organizer
- From: City of Winston-Salem
- When: Events in the central business district always; events outside it when commercial services (caterers, entertainment, inflatables) operate in the city right-of-way. Alcohol also requires liquor liability coverage.
- Official page: https://www.cityofws.org/DocumentCenter/View/40885/00--Special-Event-Permit-Application-2026

## 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State law repealed the power of cities (G.S. 160A-211) to levy privilege license taxes on businesses for tax years starting on or after July 1, 2015, and repealed the county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 Winston-Salem. 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 Establishment (TFE) permit
Applications and payment are accepted only by mail or in person at the Environmental Health office, and a pre-opening inspection is required before any food preparation. The county's organizer packet asks event organizers to send all vendor paperwork and fees together.
- Who: organizer and vendors
- From: Forsyth County Department of Public Health, Environmental Health Division
- When: Food or drink sold at a fair, festival, public exhibition or similar event lasting 21 days or less. Vendors selling only items such as dipped ice cream, shaved ice, popcorn, cotton candy, funnel cakes, doughnuts or prepackaged chips and candy need no county operating permit but should ask the NC Department of Agriculture.
- Fee: $75.00 per vendor
- Timing: Organizer submits vendor documentation at least 30 days before the event
- Official page: https://www.forsyth.cc/publichealth/environmentalhealth/tfe.aspx

## 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.
- The $75 fee and 30-day lead time come from Forsyth County's organizer and vendor packet, which is marked 'Revised 05/2017'; the TFE web page itself states neither. Confirm both with Environmental Health, 336-703-3225.
- Winston-Salem's application packet says the Foot Peddler Permit ($25) does not apply during a special event, so booth vendors at a permitted event are not expected to hold it (https://www.cityofws.org/DocumentCenter/View/20608/Foot-Peddler-Application-2026). The packet lists Push Cart/Mobile Food Unit ($75) as a separate city permit; ask the Office of Economic Development whether it applies to food trucks at your market.
- Form A says events using sound amplification need a separate Sound Amplification Permit (City Code Sec. 46-33), and street closures need barricades supplied by the organizer; contacts listed are the Police permit line wspdpermits@wspd.org and the Department of Transportation 336-727-8202.

## Questions

**Do I need a permit to host a vendor market in Winston-Salem?**

Special Event Permit (Form A: race, run, parade, festival, block party, filming) (City of Winston-Salem Office of Economic Development): The application asks for a site plan, street closure details, vendor counts (food and non-food), alcohol and sound plans, and a certificate of liability insurance naming the City as additional insured. A notarized Notification Affidavit to affected neighbors is also required, and the form says not to advertise the event until the permit is approved.

**Do vendors need a license to sell at events in Winston-Salem?**

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 Winston-Salem?**

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 Winston-Salem?**

Temporary Food Establishment (TFE) permit (Forsyth County Department of Public Health, Environmental Health Division): Applications and payment are accepted only by mail or in person at the Environmental Health office, and a pre-opening inspection is required before any food preparation. The county's organizer packet asks event organizers to send all vendor paperwork and fees together.

**How far ahead should I apply in Winston-Salem?**

Special Event Permit (Form A: race, run, parade, festival, block party, filming): Preliminary application at least 45 days before the event; completed application with executed Notification Affidavit at least 30 days before Temporary Food Establishment (TFE) permit: Organizer submits vendor documentation at least 30 days before the event

## Sources

- https://www.cityofws.org/DocumentCenter/View/40885/00--Special-Event-Permit-Application-2026
- 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://www.forsyth.cc/publichealth/environmentalhealth/tfe.aspx
- https://www.forsyth.cc/publichealth/environmentalhealth/assets/documents/TFE_Vendor_Application.pdf

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