NORTH CAROLINA GENERAL ASSEMBLY
1971 SESSION

CHAPTER 578
HOUSE BILL 1020

AN ACT TO IMPOSE A PRIVILEGE LICENSE TAX UPON CAMPGROUNDS AND TRAILER PARKS.

The General Assembly of North Carolina do enact:

Section 1.  Article 2, Subchapter I of Chapter 105 of the General Statutes is hereby amended by adding a new section, immediately following G.S. 105-61, to read as follows:
"§ 105-61.1.  Campgrounds, trailer parks, tent camping areas. — (a) Every person firm or corporation engaged in the business of operating any campground, trailer park, tent camping area, or similar place for profit (but excluding those businesses taxed in G.S. 105-61 of this Article) and advertising in any manner for transient patronage or soliciting such business, shall apply for and secure from the Commissioner of Revenue an annual State license for the privilege of transacting or engaging in such business, and shall pay for such license a tax of twenty-five dollars ($25.00)
(b)	The term 'campground', 'trailer park' and 'tent camping area' as herein used shall be given their general meaning, and shall include any place where the person, firm or corporation operating such business rents or leases to transient patrons space or facilities for the parking of vehicular-drawn trailers or semi-trailers designed for temporary or occasional human occupancy, and specifically including travel trailer clampers of 28 feet or less in length, as well as motorized camper vehicles whether self-propelled or mounted or affixed to a motor vehicle; or for the erection of tents, camps or other non-permanent, temporary or resort housing not permanently affixed to the ground; or for any combination of such purposes.
(c)	It shall be immaterial for the purposes of this section that the rental to patrons is on a daily, weekly, biweekly or monthly basis.
(d)	Counties shall not levy any additional license tax on the business taxed under this section, but cities and towns may levy a license tax not in excess of one-half the tax levied by the State."
Sec. 2.  This act shall become effective July 1, 1971.
In the General Assembly read three times and ratified, this the 16th day of June, 1971.