GENERAL ASSEMBLY OF NORTH CAROLINA
1987 SESSION
CHAPTER 1081
The General Assembly of North Carolina enacts:
Section 1. G.S. 105-57 is repealed.
Sec. 2. G.S. 105-53(d) reads as rewritten:
"(d) Flea Market Vendor. -
Every person engaged in business as a flea market vendor shall obtain a license
from the Secretary of Revenue for the privilege of engaging in such business
and shall pay an annual tax of twenty-five dollars ($25.00) for a statewide
license. A 'flea market vendor' is a merchant, other than a merchant with
an established retail store in the county, who transports an inventory of goods
to a flea market licensed under subsection (c) of this section and who, at that
location, displays the goods for sale and sells the goods at retail or offers
the goods for sale at retail. A 'flea market' is a location, other than a
permanent retail store, store or the enclosed area of a mall or
shopping center, where space is rented to others for the purpose of selling
goods at retail or offering goods for sale at retail."
Sec. 3. Section 2 of Chapter 1028 of the 1987 Session Laws reads as rewritten:
"Sec. 2. Effective with respect to elections held on or after January 1, 1989, Chapter 163 of the General Statutes is amended by inserting a new section to read:
'§ 163-278.10A.
Threshold of $500.00 for Financial Reports.-Notwithstanding
any other provision of this Chapter, no a candidate shall be
exempted from the reports of contributions, loans, and expenditures required in
G.S. 163-278.9(a), 163-278.40B, 278.40C, 278.40D, and 278.40E if to further his
campaign that candidate:
(a) Does not receive more than five hundred dollars ($500.00) in contributions, and
(b) Does not receive more than five hundred dollars ($500.00) in loans, and
(c) Does not spend more than five hundred dollars ($500.00).
required to file any of the contribution and expenditure
reports required in G.S. 163-278.9(a) or 163-278.40B, 278.40C, 278.40D, or
278.40E. To qualify for the exemption from those reports, the
candidate's treasurer shall file a certification under oath that he does not
intend to receive in contributions or loans or expend more than five
hundred dollars ($500.00) to further his campaign. The certification
shall be filed with the Board at the same time the candidate files his
Organizational Report as required in G.S. 163-278.7, G.S. 163-278.9, and G.S.
163-278.40A. If the candidate's campaign is being conducted by a political
committee which is handling all contributions, loans, and expenditures
for his campaign, the treasurer of the political committee shall file a
certification of intent to stay within the threshold amount. If the intent to
stay within the threshold changes, or if the $500.00 threshold is exceeded, the
treasurer shall immediately notify the Board and shall be responsible for
filing all reports required in G.S. 163-278.9 and 163-278.40B, 278.40C,
278.40D, and 278.40E; provided that any contribution, loan, or
expenditure which would have been required to be reported on an earlier report
but for this section shall be included on the next report required after the
intent changes or the threshold is exceeded.'"
Sec. 4. Chapter 1028 of the 1987 Session Laws is amended by inserting a new Section 3.1 between Sections 3 and 4 to read:
"Sec. 3.1. Effective January 1, 1989, G.S. 120-93 reads as rewritten:
'§ 120-93. County
boards of elections to notify candidates of economic-interest-statement
requirements.-Each county board of elections shall
provide for notification of the economic-interest-statement requirements of
G.S. 120-95 and 120-96 120-89, 120-96, and 120-98 to be
given to any candidate filing for nomination or election to the General Assembly
at the time of his or her filing in the particular county.'"
Sec. 4.1. G.S. 1-538.2(a) and (b) reads as rewritten:
"(a) Any person, other
than an unemancipated minor, who commits an act that is punishable under G.S.
14-72.1 or G.S. 14-74 14-72 is liable for civil damages to the
owner of the property. In any action brought by the owner of the property
he is entitled to recover the value of the goods or merchandise, if the goods
or merchandise have been destroyed, or any loss of value to the goods or
merchandise, if the goods or merchandise were recovered, or the amount of any
money lost by reason of the embezzlement or fraud of an employee. In
addition to the above, the owner of the property is entitled to recover any
consequential damages, and punitive damages, together with reasonable attorneys
fees. If damages are assessed against the defendant, in favor of the
plaintiff, the amount established for actual or consequential damages shall be
trebled. The total of all damages awarded to a plaintiff against a
defendant in an action under this section shall not exceed one thousand dollars
($1,000).
(b) The parent or legal
guardian, having the care, custody and control of an unemancipated minor who
commits an act punishable under G.S. 14-72.1 or G.S. 14-74 14-72,
is civilly liable to the owner of the property obtained by the act if such
parent or legal guardian knew or should have known of the propensity of the
child to commit such an act; and had the opportunity and ability to control the
child, and made no reasonable effort to correct or restrain the child. In
an action brought against the parent or legal guardian by the owner, the owner
is entitled to recover the amounts specified in subsection (a) except punitive
damages."
Sec. 5. This act shall become effective July 1, 1988. No liability for the tax levied under G.S. 105-57 prior to its repeal is discharged as a result of the repeal, and no right to a refund that accrued before the repeal of G.S. 105-57 may be denied because of its repeal.
In the General Assembly read three times and ratified this the 8th day of July, 1988.