NORTH CAROLINA GENERAL ASSEMBLY

1961 SESSION

 

 

CHAPTER 1004

HOUSE BILL 869

 

 

AN ACT TO AMEND CHAPTER 113, SECTION 174.7, GENERAL STATUTES OF NORTH CAROLINA, TO CHANGE THE LICENSE TAX ON COMMERCIAL FISHING BOATS.

 

The General Assembly of North Carolina do enact:

 

Section 1.  Chapter 113, Section 174.7, as the same appears in the 1960 Replacement Volume 3A of the General Statutes of North Carolina, is hereby repealed, and a new Section, to be designated G.S. 113‑174.7 is enacted to read as follows:

"G.S. 113‑174.7.  Regulation and licensing of commercial fishing boats. Commercial fishing boats, for the purposes of this Article and for the purposes of Chapter 75A, entitled "Motorboats", are defined as motorboats which are used primarily for commercial fishing operations from which operations the owners and/or operators thereof derived more than one-half of their gross incomes during the preceding calendar year. There is hereby levied annually upon each commercial fishing boat and all other types of boats such as trawl boats, dredge boats, motorboats, and haul boats, using commercial fishing equipment used in the commercial fishing waters of this State a tax as follows:

"(1)      A tax of one dollar ($1.00) each on boats and skiffs without motors of any type up to and including eighteen (18) feet in overall length.

"(2)      A tax of three dollars ($3.00) each on motorboats up to and including eighteen (18) feet in overall length.

"(3)      A tax of fifty cents (50˘) per foot of overall length on boats having an overall length in excess of eighteen (18) feet and up to and including twenty‑six (26) feet.

"(4)      A tax of seventy-five cents (75˘) per foot of overall length on boats having an overall length in excess of twenty‑six (26) feet."

Sec. 2.  All laws and clauses of laws in conflict with this Act are hereby repealed.

Sec. 3.  This Act shall become effective from and after January 1, 1962.

In the General Assembly read three times and ratified, this the 17th day of June, 1961.