NORTH CAROLINA GENERAL ASSEMBLY

1967 SESSION

 

 

CHAPTER 865

HOUSE BILL 967

 

 

AN ACT TO AMEND G.S. 105-37.1, RELATING TO CERTAIN GROSS RECEIPTS TAXES ON AMUSEMENTS, SO AS TO EXEMPT ENTERTAINMENTS OR AMUSEMENTS PRESENTED ON THE CHEROKEE INDIAN RESERVATION.

 

The General Assembly of North Carolina do enact:

 

Section 1.  G.S. 105-37.1 is hereby amended by adding a new subsection at the end thereof, to be designated as subsection (c) and to read as follows:

"(c)       No tax shall be collected pursuant to this Section with respect to entertainments or amusements offered or given on the Cherokee Indian Reservation when the person, firm or corporation giving, offering or managing such entertainment or amusement is authorized to do business on the Reservation and pays the tribal gross receipts levy to the Tribal Council."

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  All laws and clauses of laws in conflict with this Act are hereby repealed.

Sec. 3.  This Act shall become effective July 1, 1967.

In the General Assembly read three times and ratified, this the 21st day of June, 1967.