NORTH CAROLINA GENERAL ASSEMBLY

1975 SESSION

 

 

CHAPTER 142

HOUSE BILL 307

 

 

AN ACT TO EXEMPT SCHOOLS, CHURCHES AND CIVIC ORGANIZATIONS FROM THE PRIVILEGE LICENSES REQUIRED OF OPERATORS OF GAMES, SHOWS AND AMUSEMENTS, TO PERMIT OPERATORS OF RIDING DEVICES TO ALSO OPERATE TWO OR LESS CONCESSION STANDS, AND TO PERMIT CARNIVALS TO PLAY ANY "STILL DATE" WITHOUT REGARD TO THE SCHEDULING OF ANY AGRICULTURAL FAIR.

 

The General Assembly of North Carolina enacts:

 

Section 1.  G.S. 105-39(a) as the same appears in the 1974 Cumulative Supplement to Volume 2D of the General Statutes is hereby amended by:

(a)        Rewriting the third paragraph thereof to read as follows:

"Provided, that when a person, firm or corporation exhibits only riding devices, or riding devices along with two or less concession stands which are not a part of, nor used in connection with any carnival company, the tax shall be five dollars ($5.00) per week for each such riding device or concession stand. In lieu of the five dollars ($5.00) per week tax levied herein, a person, firm or corporation may apply for an annual statewide license, and the same may be issued by the Secretary of Revenue for the sum of two hundred dollars ($200.00) per riding device or concession stand, paid in advance, prior to the first exhibition in the State, shall be valid in any county, and shall be in full payment of all State license taxes imposed in this section. Counties, cities and towns may levy and collect a license tax upon such riding devices or concession stands not in excess of five dollars ($5.00) for each such device or concession stand."

(b)        Rewriting the last paragraph thereof to read as follows:

"Provided further, that except for the operation of two or less concession stands, as authorized above, it shall be unlawful under this section for the owners and/or operators of riding devices to operate, or cause to be operated, any show, game, stand or other attraction whatsoever."

Sec. 2.  G.S. 105-39(b) as the same appears in the 1974 Cumulative Supplement to Volume 2D of the General Statutes is hereby amended by adding a new paragraph thereto to read as follows: "The taxes levied herein shall not apply to any eating places or concession stands operated wholly and exclusively by any church, school, or civic organization."

Sec. 3.  G.S. 105-39(c), as the same appears in the 1972 Replacement Volume 2D of the General Statutes, is hereby amended by:

(a)        Rewriting the first sentence thereof to read as follows:

"Subject to the exceptions provided in subsection (b), no person, firm, or corporation, nor any aggregation of same, giving such shows, exhibitions, or performances, shall be relieved from the payment of the tax levied in this section, regardless of whether or not the State derives a benefit from the same."

Sec. 4.  This act shall become effective July 1, 1975.

In the General Assembly read three times and ratified, this the 15th day of April, 1975.