The rules for jurisdiction in small claims court are different from those in district or superior courts, so you must make sure to ignore anything you might know, or have heard about, where a small claims case has to be filed. The long and short of it is that you must file the suit in the county where the defendant lives. N.C. Gen. Stats. §7A-213.
What If I Am Suing Several Different People or Companies? If you are suing more than one defendant and they live in different counties, you can file your case in any county where one of them lives and sue them all there.
Example: Plaintiff lives in Scotland County. Defendant 1 lives in Buncombe County. Defendant 2 lives in Dare County. Plaintiff may file her case in either Buncombe County or Dare County, but not in Scotland County.
In the case of companies, you may choose the county where the company has its principal office, or where it "resides." To find out where the principal office is for a particular company, go to the Secretary of State's website, then go to the Corporations Division and from there search for the company by name. Once you are sure you have the exact company identified, its principal office should appear on the web page for that company. This is the safest approach. You should also be able to sue the company in any county where it has an office, particularly if the office is the one you dealt with in the transaction you are suing over.