Article 2.

Privilege Taxes.

§ 105-33.  Taxes under this Article.

(a)        General. - Taxes in this Article are imposed for the privilege of carrying on the business, exercising the privilege, or doing the act named.

(b)        License Taxes. - A license tax imposed by this Article is an annual tax. The tax is due by July 1 of each year. The tax is imposed for the privilege of engaging in a specified activity during the fiscal year that begins on the July 1 due date of the tax. The full amount of a license tax applies to a person who, during a fiscal year, begins to engage in an activity for which this Article requires a license. Before a person engages in an activity for which this Article requires a license, the person must obtain the required license.

(c)        Other Taxes. - The taxes imposed by this Article on a percentage basis or another basis are due as specified in this Article.

(d)        Repealed by Session Laws 1998-95, s. 2.

(e)        Repealed by Session Laws 1989, c. 584, s. 1.

(f),  (g) Repealed by Session Laws 1998-95, s. 2.

(h)        Liability Upon Transfer. - A grantee, transferee, or purchaser of any business or property subject to the State taxes imposed in this Article must make diligent inquiry as to whether the State tax has been paid. If the business or property has been granted, sold, transferred, or conveyed to an innocent purchaser for value and without notice that the vendor owed or is liable for any of the State taxes imposed under this Article, the property, while in the possession of the innocent purchaser, is not subject to any lien for the taxes.

(i),  (j) Repealed by Session Laws 1998-95, s. 2.

(k)        Repealed by Session Laws 1987, c. 190. (1939, c. 158, s. 100; 1943, c. 400, s. 2; 1951, c. 643, s. 2; 1953, c. 981, s. 1; 1963, c. 294, s. 3; 1973, c. 476, s. 193; 1977, c. 657, s. 1; 1981, c. 83, ss. 1, 2; 1985, c. 114, s. 10; 1985 (Reg. Sess., 1986), c. 826, ss. 1, 2; c. 934, s. 3; 1987, c. 190; 1989, c. 584, s. 1; 1989 (Reg. Sess., 1990), c. 814, s. 1; 1991 (Reg. Sess., 1992), c. 981, s. 1; 1993, c. 539, s. 688; 1994, Ex. Sess., c. 24, s. 14(c); 1996, 2nd Ex. Sess., c. 14, ss. 18, 19; 1998-95, ss. 1, 2.)

 

§ 105-33.1.  Definitions.

The following definitions apply in this Article:

(1)        City. - Defined in G.S. 105-228.90.

(1a)      Code. - Defined in G.S. 105-228.90.

(2)        Repealed by Session Laws 1998-95, s. 3.

(3)        Person. - Defined in G.S. 105-228.90.

(4)        Secretary. - Defined in G.S. 105-228.90. (1991, c. 45, s. 1; 1991 (Reg. Sess., 1992), c. 922, s. 2; 1993, c. 12, s. 3; c. 354, s. 6; 1998-95, s. 3.)

 

§ 105-34: Repealed by Session Laws 1979, c.  63.

 

§ 105-35: Repealed by Session Laws 1979, c.  72.

 

§§ 105-36 through 105-37:  Repealed by Session Laws 1996, Second Extra Session, c.  14, s. 17.

 

§ 105-37.1.  (Repealed effective January 1, 2014, and applicable to admissions purchased on or after that date.) Live entertainment and ticket resales.

(a)        Scope. - A privilege tax is imposed on the following:

(1)        The gross admissions receipts of a person who is engaged in providing admission to live entertainment of any kind. Gross admissions receipts under this subdivision do not include charges for amenities. If charges for amenities are not separately stated on the face of an admission ticket, then the charge for admission is considered to be equal to the admission charge for a ticket to the same event that does not include amenities and is for a seat located directly in front of or closest to a seat that includes amenities.

(2)        The gross admissions receipts of a person who is engaged in the business of reselling on the Internet under G.S. 14-344.1 an admission ticket that is taxable under subdivision (1) of this subsection. If the price of an admission ticket is printed on the face of the ticket, gross receipts under this subdivision exclude the face price. If the price of an admission ticket is not printed on the face of the ticket, the tax under this subdivision applies to the difference between the amount the reseller paid for the ticket and the amount the reseller charges for the ticket.

(3)        Repealed by Session Laws 2010-31, s. 31.7(a), effective June 30, 2010.

(b)        Rate and Payment. - The rate of the privilege tax imposed by this section is three percent (3%). The tax is due when a return is due. A return is due by the 10th day after the end of each month and covers the gross receipts received during the previous month.

(c)        Advance Report. - A person who owns or controls a live entertainment performance subject to the tax imposed by this section and who plans to bring the performance to this State from outside the State must file a statement with the Secretary that lists the dates, times, and places of the performance. The statement must be filed no less than five days before the first performance in this State.

(d)        Local Taxes. - Cities may levy a license tax on a person taxed under subdivision (a)(1) of this section; however, the tax may not exceed twenty-five dollars ($25.00). Cities may not levy a license tax on a person taxed under subdivision (a)(2) of this section. Counties may not levy a license tax on a person taxed under this section.  (1939, c. 158, ss. 105, 106; 1943, c. 400, s. 2; 1945, c. 708, s. 2; 1947, c. 501, s. 2; 1963, c. 1231; 1967, c. 865; 1973, c. 476, s. 193; c. 476, s. 193; 1977, c. 657, s. 1; 1981, c. 2; c. 83, s. 3; c. 977; 1985, c. 376; 1985 (Reg. Sess., 1986), c. 819, s. 3; 1987 (Reg. Sess., 1988), c. 1082, s. 1.1; 1989, c. 584, ss. 5, 6; 1989 (Reg. Sess., 1990), c. 814, s. 2; 1991, c. 45, s. 2; 1996, 2nd Ex. Sess., c. 14, s. 20; 1998-95, ss. 4, 5; 1999-337, s. 14(a); 1999-456, s. 26; 2010-31, s. 31.7(a); 2011-330, s. 1; 2013-316, s. 5(a).)

 

§ 105-37.2:  Repealed by Session Law 1998-96, s. 3.

 

 

§ 105-38:  Repealed by Session Laws 1999-337, s. 14(b).

 

 

§ 105-38.1.  (Repealed effective January 1, 2014, and applicable to admissions purchased on or after that date.) Motion picture shows.

(a)        A privilege tax at the rate of one percent (1%) is imposed on the gross receipts of a person who is engaged in the business of operating a motion picture show for which an admission is charged. The tax is due when a return is due. A return is due by the 10th day after the end of each month and covers the gross receipts received during the previous month. If a person offers an entertainment or amusement that includes both a motion picture taxable under this section and an entertainment or amusement taxable under G.S. 105-37.1, the tax in that statute applies to the entire gross receipts and the tax levied in this section does not apply.

(b)        Repealed by Session Laws 1999-337, s. 15(a). (1998-95, s. 5.1; 1999-337, s. 15(a); 2013-316, s. 5(a).)

 

§ 105-39.  Repealed by Session Laws 1987 (Reg. Sess., 1988), c. 1082, s. 1.)

 

§ 105-40.  (Repealed effective January 1, 2014, and applicable to admissions purchased on or after that date.) Amusements - Certain exhibitions, performances, and entertainments exempt from tax.

The following forms of amusement are exempt from the taxes imposed under this Article:

(1)        All exhibitions, performances, and entertainments, except as in this Article expressly mentioned as not exempt, produced by local talent exclusively, for the benefit of religious, charitable, benevolent or educational purposes, as long as no compensation is paid to the local talent.

(2)        The North Carolina Symphony Society, Incorporated, as specified in G.S. 140-10.1.

(3)        All exhibits, shows, attractions, and amusements operated by a society or association organized under the provisions of Chapter 106 of the General Statutes where the society or association has obtained a permit from the Secretary to operate without the payment of taxes under this Article.

(4)        All outdoor historical dramas, as specified in Article 19C of Chapter 143 of the General Statutes.

(5)        All elementary and secondary school athletic contests, dances, and other amusements.

(6)        The first one thousand dollars ($1,000) of gross receipts derived from dances and other amusements actually promoted and managed by civic organizations when the entire proceeds of the dances or other amusements are used exclusively for civic and charitable purposes of the organizations and not to defray the expenses of the organization conducting the dance or amusement. The mere sponsorship of a dance or another amusement by a civic or fraternal organization does not exempt the dance or other amusement, because the exemption applies only when the dance or amusement is actually managed and conducted by the civic or fraternal organization.

(6a)      A youth athletic contest with an admissions price that does not exceed ten dollars ($10.00) sponsored by a person exempt from income tax under Article 4 of this Chapter. For the purpose of this subdivision, a youth athletic contest means a contest in which each participating athlete is less than 20 years of age.

(7)        All dances, motion picture shows, and other amusements promoted and managed by a qualifying corporation that operates a center for the performing and visual arts if the dance or other amusement is held at the center. "Qualifying corporation" means a corporation that is exempt from income tax under G.S. 105-130.11(a)(3). "Center for the performing and visual arts" means a facility, having a fixed location, that provides space for dramatic performances, studios, classrooms, and similar accommodations to organized arts groups and individual artists. This exemption does not apply to athletic events.

(7a)      All exhibitions, performances, and entertainments promoted and managed by "a nonprofit arts organization." This exemption does not apply to athletic events. A "nonprofit arts organization" is an organization that meets both of the following requirements:

a.         It is exempt from income tax under G.S. 105-130.11(a)(3).

b.         Its primary purpose is to create, produce, present, or support music, dance, theatre, literature, or visual arts.

(8)        A person that is exempt from income tax under Article 4 of this Chapter and is engaged in the business of operating a teen center. A "teen center" is a fixed facility whose primary purpose is to provide recreational activities, dramatic performances, dances, and other amusements exclusively for teenagers.

(9)        All entertainments or amusements offered or given on the Cherokee Indian reservation when the person giving, offering, or managing the entertainment or amusement is authorized to do business on the reservation and pays the tribal gross receipts levy to the tribal council.

(10)      Arts festivals held by a person that is exempt from income tax under Article 4 of this Chapter and that meets the following conditions:

a.         The person holds no more than two arts festivals during a calendar year.

b.         Each of the person's arts festivals last no more than seven consecutive days.

c.         The arts festivals are held outdoors on public property and involve a variety of exhibitions, entertainments, and activities.

(11)      Community festivals held by a person who is exempt from income tax under Article 4 of this Chapter and that meets all of the following conditions:

a.         The person holds no more than one community festival during a calendar year.

b.         The community festival lasts no more than seven consecutive days.

c.         The community festival involves a variety of exhibitions, entertainments, and activities, the majority of which are held outdoors and are open to the public.

(12)      All farm-related exhibitions, shows, attractions, or amusements offered on land used for bona fide farm purposes as defined in G.S. 153A-340.  (1939, c. 158, s. 108; 1998-95, ss. 5.1, 6; 1998-96, s. 2; 1999-337, s. 15(b); 2000-140, s. 61; 2004-84, s. 1; 2006-216, s. 1; 2007-527, ss. 2, 3(a), (b); 2009-550, s. 5.1; 2013-316, s. 5(a).)

 

§ 105-41.  Attorneys-at-law and other professionals.

(a)        Every individual in this State who practices a profession or engages in a business and is included in the list below must obtain from the Secretary a statewide license for the privilege of practicing the profession or engaging in the business. A license required by this section is not transferable to another person. The tax for each license is fifty dollars ($50.00).

(1)        An attorney-at-law.

(2)        A physician, a veterinarian, a surgeon, an osteopath, a chiropractor, a chiropodist, a dentist, an ophthalmologist, an optician, an optometrist, or another person who practices a professional art of healing.

(3)        A professional engineer, as defined in G.S. 89C-3.

(4)        A registered land surveyor, as defined in G.S. 89C-3.

(5)        An architect.

(6)        A landscape architect.

(7)        A photographer, a canvasser for any photographer, or an agent of a photographer in transmitting photographs to be copied, enlarged, or colored.

(8)        A real estate broker as defined in G.S. 93A-2. A real estate broker who is also a real estate appraiser is required to obtain only one license under this section to cover both activities.

(9)        A real estate appraiser, as defined in G.S. 93E-1-4. A real estate appraiser who is also a real estate broker is required to obtain only one license under this section to cover both activities.

(10)      A person who solicits or negotiates loans on real estate as agent for another for a commission, brokerage, or other compensation.

(11)      A mortician or embalmer licensed under G.S. 90-210.25.

(12)      An individual licensed under Article 9F of Chapter 143 of the General Statutes, the Home Inspector Licensure Act.

(b)        The following persons are exempt from the tax:

(1)        A person who is at least 75 years old.

(2)        A person practicing the professional art of healing for a fee or reward, if the person is an adherent of an established church or religious organization and confines the healing practice to prayer or spiritual means.

(3)        A blind person engaging in a trade or profession as a sole proprietor. A "blind person" means any person who is totally blind or whose central visual acuity does not exceed 20/200 in the better eye with correcting lenses, or where the widest diameter of visual field subtends an angle no greater than 20 degrees. This exemption shall not extend to any sole proprietor who permits more than one person other than the proprietor to work regularly in connection with the trade or profession for remuneration or recompense of any kind, unless the other person in excess of one so remunerated is a blind person.

(c)        Every person engaged in the public practice of accounting as a principal, or as a manager of the business of public accountant, shall pay for such license fifty dollars ($50.00), and in addition shall pay a license of twelve dollars and fifty cents ($12.50) for each person employed who is engaged in the capacity of supervising or handling the work of auditing, devising or installing systems of accounts.

(d)        Repealed by Session Laws 1998-95, s. 7, effective July 1, 1999.

(e)        Licenses issued under this section are issued as personal privilege licenses and shall not be issued in the name of a firm or corporation. A licensed photographer having a located place of business in this State is liable for a license tax on each agent or solicitor employed by the photographer for soliciting business. If any person engages in more than one of the activities for which a privilege tax is levied by this section, the person is liable for a privilege tax with respect to each activity engaged in.

(f)         Repealed by Session Laws 1981, c. 17.

(g)        Repealed by Session Laws 1998-95, s. 7, effective July 1, 1999.

(h)        Counties and cities may not levy any license tax on the business or professions taxed under this section.

(i)         Obtaining a license required by this Article does not of itself authorize the practice of a profession, business, or trade for which a State qualification license is required.  (1939, c. 158, s. 109; 1941, c. 50, s. 3; 1943, c. 400, s. 2; 1949, c. 683; 1953, c. 1306; 1957, c. 1064; 1973, c. 476, s. 193; 1981, c. 17; c. 83, ss. 4, 5; 1989, c. 584, s. 7; 1991 (Reg. Sess., 1992), c. 974, s. 1; 1993, c. 419, s. 13.2; 1998-95, s. 7; 2002-158, s. 3; 2005-276, s. 23A.1(b); 2008-206, s. 1; 2009-445, s. 1; 2011-330, s. 6.)

 

§ 105-41.1.  Repealed by Session Laws 1975, c. 619, s. 2, effective October 1, 1975.

 

§ 105-42:  Repealed by Session Laws 1996, Second Extra Session, c.  14, s. 17.

 

§ 105-43.  Repealed by Session Laws 1973, c. 1195, s. 8.

 

§ 105-44: Repealed by Session Laws 1981 (Regular Session, 1982), c.  1228.

 

§§ 105-45 through 46:  Repealed by Session Laws 1996, Second Extra Session, c.14, s.  17.

 

§ 105-47: Repealed by Session Laws 1979, c. 69.

 

§ 105-48:  Repealed by Session Laws 1979, c. 67.

 

§ 105-48.1:  Repealed by Session Laws 1981, c. 7.

 

§ 105-49:  Repealed by Session Laws 1989, c.  584, s. 10.

 

§ 105-50:  Repealed by Session Laws 1996, Second Extra Session, c.  14, s. 17.

 

§ 105-51:  Repealed by Session Laws 1989, c. 584, s. 12.

 

§ 105-51.1:  Repealed by Session Laws 1996, Second Extra Session, c.  14, s. 17.

 

§ 105-52:  Repealed by Session Laws 1979, c. 16, s. 1.

 

§§ 105-53 through 105-55:  Repealed by Session Laws 1996, Second Extra Session, c.  14, s. 17.

 

§ 105-56:  Repealed by Session Laws 1981, c. 5.

 

§ 105-57: Repealed by Session Laws 1987 (Reg.  Sess., 1988), c. 1081, s. 1.

 

§ 105-58:  Repealed by Session Laws 1996, Second Extra Session, c.  14, s. 17.

 

§ 105-59:  Repealed by Session Laws 1981 (Regular Session, 1982), c. 1282, s. 44.

 

§§ 105-60 through 105-61:  Repealed by Session Laws 1996, Second Extra Session, c.  14, s. 17.

 

§ 105-61.1:  Repealed by Session Laws 1989, c. 584, s. 17.

 

§ 105-62:  Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.

 

§ 105-63:  Repealed by Session Laws 1979, c. 65.

 

§ 105-64:  Repealed by Session Laws 1989, c.  584, s. 19.

 

§ 105-64.1:  Repealed by Session Laws 1989, c.  584, s. 19.

 

§§ 105-65 through 105-65.1:  Repealed by Session Laws 1996, Second Extra Session, c.  14, s.17.

 

§ 105-65.2:  Repealed by Session Laws 1989, c.  584, s. 19.

 

§ 105-66:  Repealed by Session Laws 1989, c.  584, s. 19.

 

§ 105-66.1:  Repealed by Session Laws 1996, Second Extra Session, c.  14, s. 17.

 

§ 105-67:  Repealed by Session Laws 1991 (Regular Session, 1992), c. 965, s. 1.

 

§ 105-68:  Repealed by Session Laws 1981 (Regular Session, 1982), c. 1229.

 

§ 105-69:  Repealed by Session Laws 1973, c. 1200, s. 1.

 

§ 105-70:  Repealed by Session Laws 1996, Second Extra Session, c.  14, s. 17.

 

§ 105-71:  Repealed by Session Laws 1979, c.  70.

 

§ 105-72:  Repealed by Session Laws 1996, Second Extra Session, c.  14, s. 17.

 

§ 105-73.  Repealed by Session Laws 1957, c. 1340, ss. 2, 9.

 

§ 105-74:  Repealed by Session Laws 1996, Second Extra Session, c.  14, s. 17.

 

§ 105-75:  Repealed by Session Laws 1979, 2nd Session, c. 1304, s. 1.

 

§ 105-75.1:   Repealed by Session Laws 1996, Second Extra Session, c.  14, s. 17.

 

§ 105-76: Repealed by Session Laws 1979, c. 62.

 

§ 105-77:  Repealed by Session Laws 1996, Second Extra Session, c.  14, s. 17.

 

§ 105-78: Repealed by Session Laws 1979, c. 66.

 

§ 105-79: Repealed by Session Laws 1979, c. 150, s. 4.

 

§ 105-80:  Repealed by Session Laws 1996, Second Extra Session, c.  14, s. 17.

 

§ 105-81.  Repealed by Session Laws 1947, c. 501, s. 2.

 

§ 105-82:  Repealed by Session Laws 1989, c.  584, s. 24.

 

§ 105-83.  Installment paper dealers.

(a)        Every person engaged in the business of dealing in, buying, or discounting installment paper, notes, bonds, contracts, or evidences of debt for which, at the time of or in connection with the execution of the instruments, a lien is reserved or taken upon personal property located in this State to secure the payment of the obligations, shall submit to the Secretary quarterly no later than the twentieth day of January, April, July, and October of each year, upon forms prescribed by the Secretary, a full, accurate, and complete statement, verified by the officer, agent, or person making the statement, of the total face value of the obligations dealt in, bought, or discounted within the preceding three calendar months and, at the same time, shall pay a tax of two hundred seventy-seven thousandths of one percent (.277%) of the face value of these obligations.

(b)        Repealed by Session Laws 1998-95, s. 9.

(c)        If any person deals in, buys, or discounts any obligations described in this section without paying a tax imposed by this section, the person may not bring an action in a State court to enforce collection of an obligation dealt in, bought, or discounted during the period of noncompliance with this section until the person pays the amount of tax, penalties, and interest due.

(d)        This section does not apply to corporations liable for the tax levied under G.S. 105-102.3 or to savings and loan associations.

(e)        Counties and cities shall not levy any license tax on the business taxed under this section. (1939, c. 158, s. 148; 1957, c. 1340, s. 2; 1973, c. 476, s. 193; 1981, c. 83, ss. 8, 9; 1991, c. 45, s. 3; 1991 (Reg. Sess., 1992), c. 965, s. 3; 1998-95, s. 9; 1998-98, s. 1(f).)

 

§ 105-84:  Repealed by Session Laws 1979, c. 150, s. 5.

 

§§ 105-85 through 105-86:  Repealed by Session Laws 1996, Second Extra Session, c.  14, s. 17.

 

§ 105-87:  Repealed by Session Laws 1981, c.  6.

 

§ 105-88.  Loan agencies.

(a)        Every person, firm, or corporation engaged in any of the following businesses must pay for the privilege of engaging in that business an annual tax of two hundred fifty dollars ($250.00) for each location at which the business is conducted:

(1)        The business of making loans or lending money, accepting liens on, or contracts of assignments of, salaries or wages, or any part thereof, or other security or evidence of debt for repayment of such loans in installment payment or otherwise.

(2)        The business of check cashing regulated under Article 22 of Chapter 53 of the General Statutes.

(3)        The business of pawnbroker regulated under Part 1 of Article 45 of Chapter 66 of the General Statutes.

(b)        This section does not apply to banks, industrial banks, trust companies, savings and loan associations, cooperative credit unions, the business of negotiating loans on real estate as described in G.S. 105-41, or insurance premium finance companies licensed under Article 35 of Chapter 58 of the General Statutes. This section applies to those persons or concerns operating what are commonly known as loan companies or finance companies and whose business is as hereinbefore described, and those persons, firms, or corporations pursuing the business of lending money and taking as security for the payment of the loan and interest an assignment of wages or an assignment of wages with power of attorney to collect the amount due, or other order or chattel mortgage or bill of sale upon household or kitchen furniture. No real estate mortgage broker is required to obtain a privilege license under this section merely because the broker advances the broker's own funds and takes a security interest in real estate to secure the advances and when, at the time of the advance, the broker has already made arrangements with others for the sale or discount of the obligation at a later date and does so sell or discount the obligation within the period specified in the arrangement or extensions thereof; or when, at the time of the advance the broker intends to sell the obligation to others at a later date and does, within 12 months from date of initial advance, make arrangements with others for the sale of the obligation and does sell the obligation within the period specified in the arrangement or extensions thereof; or because the broker advances the broker's own funds in temporary financing directly involved in the production of permanent-type loans for sale to others; and no real estate mortgage broker whose mortgage lending operations are essentially as described above is required to obtain a privilege license under this section.

(c)        At the time of making any such loan, the person, or officer of the firm or corporation making the loan, shall give to the borrower in writing in convenient form a statement showing the amount received by the borrower, the amount to be paid back by the borrower, the time in which the amount is to be paid, and the rate of interest and discount agreed upon.

(d)        A loan made by a person who does not comply with this section is not collectible at law under G.S. 105-269.13.

(e)        Counties, cities, and towns may levy a license tax on the business taxed under this section. Except as provided in G.S. 160A-211 and G.S. 153A-152, the tax may not exceed one hundred dollars ($100.00).  (1939, c. 158, s. 152; 1967, c. 1080; c. 1232, s. 2; 1973, c. 476, s. 193; 1991, c. 45, s. 4; 1993, c. 539, s. 695; 1994, Ex. Sess., c. 24, s. 14(c); 1998-98, s. 1(g); 1999-438, s. 2; 2000-120, s. 3; 2000-173, s. 2; 2012-46, s. 25.)

 

§§ 105-89 through 105-90:  Repealed by Session Laws 1996, Second Extra Session, c.  14, s. 17.

 

§ 105-90.1:  Repealed by Session Laws 1989 (Regular Session, 1990), c.  814, s. 4.

 

§ 105-91:  Repealed by Session Laws 1996, Second Extra Session, c.  14, s. 17.

 

§ 105-92: Repealed by Session Laws 1981 (Regular Session, 1982), c.  1227.

 

§ 105-93: Repealed by Session Laws 1979, c.  68.

 

§ 105-94.  Repealed by Session Laws 1947, c. 501, s. 2.

 

§ 105-95.  Repealed by Session Laws 1947, c. 831, s. 2.

 

§ 105-96: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1231.

 

§§ 105-97 through 105-99:  Repealed by Session Laws 1996, Second Extra Session, c.  14, s. 17.

 

§ 105-100: Repealed by Session Laws 1979, c. 64.

 

§ 105-101: Repealed by Session Laws 1979, c. 85, s. 1.

 

§ 105-102: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1230.

 

§ 105-102.1:  Repealed by Session Laws 1996, Second Extra Session, c.  14, s. 17.

 

§ 105-102.2: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1213.

 

§ 105-102.3.  Banks.

There is imposed upon every bank or banking association, including each national banking association, that is operating in this State as a commercial bank, an industrial bank, a savings bank created other than under Chapter 54B or 54C of the General Statutes or the Home Owners' Loan Act of 1933 (12 U.S.C. §§ 1461-68), a trust company, or any combination of such facilities or services, and whether such bank or banking association, hereinafter to be referred to as a bank or banks, is organized, under the laws of the United States or the laws of North Carolina, in the corporate form or in some other form of business organization, an annual privilege tax. A report and the privilege tax are due by the first day of July of each year on forms provided by the Secretary. The tax rate is thirty dollars ($30.00) for each one million dollars ($1,000,000) or fractional part thereof of total assets held as provided in this section. The assets upon which the tax is levied shall be determined by averaging the total assets shown in the four quarterly call reports of condition (consolidating domestic subsidiaries) for the preceding calendar year as required by bank regulatory authorities. If a bank has been in operation less than a calendar year, then the assets upon which the tax is levied shall be determined by multiplying the average of the total assets by a fraction, the denominator of which is 365 and the numerator of which is the number of days of operation. If a bank operates an international banking facility, as defined in G.S. 105-130.5(b)(13), the assets upon which the tax is levied shall be reduced by the average amount for the taxable year of all assets of the international banking facility which are employed outside the United States, as computed pursuant to G.S. 105-130.5(b)(13)c. For an out-of-state bank with one or more branches in this State, or for an in-state bank with one or more branches outside this State, the assets of the out-of-state bank or of the in-state bank upon which the tax is levied shall be reduced by the average amount for the taxable year of all assets of the out-of-state bank or of the in-state bank which are employed outside this State. The tax imposed in this section shall be for the privilege of carrying on the businesses herein defined on a statewide basis regardless of the number of places or locations of business within the State. Counties and cities may not levy a license or privilege tax on the businesses taxed under this section, nor on the business of an international banking facility as defined in subdivision (b)(13) of G.S. 105-130.5. (1973, c. 1053, s. 7; 1981, c. 855, s. 2; 1985 (Reg. Sess., 1986), c. 985, s. 4; 1995, c. 322, s. 2; 1998-95, s. 10; 1998-98, s. 1(h).)

 

§ 105-102.4:  Repealed by Session Laws 1989, c.  584, s. 35.

 

§ 105-102.5:  Repealed by Session Laws 1996, Second Extra Session, c.  14, s. 17.

 

§ 105-102.6.  Publishers of newsprint publications.

(a)        Purpose. - The purpose of this section is to provide incentives for the recycling of newsprint and magazines and for the use of newsprint that contains recycled content.

(b)        Definitions. - The following definitions apply in this section:

(1)        Gross tonnage of newsprint consumed. - The weight in metric tons of all newsprint consumed by a publisher.

(2)        Newsprint. - Uncoated paper, whether supercalendered or machine finished, made primarily from mechanical wood pulp combined with some chemical wood pulp, weighing between 24.5 and 35 pounds for 500 sheets of paper two feet by three feet in size, and having a brightness of less than 60.

(2a)      Nonvirgin newsprint. - Newsprint that contains recycled postconsumer recovered paper.

(3)        Postconsumer recovered paper. - Paper products, generated by a business or consumer, that have served their intended end uses and have been separated or diverted from solid waste.

(4)        Publisher. - A person engaged in the business of producing publications printed on newsprint who acquires and uses newsprint for this business.

(5)        Recycled content percentage. - The percentage by weight of the total gross tonnage of newsprint consumed by the publisher that is recycled postconsumer recovered paper. For example, if a publisher consumes 10 tons of virgin newsprint, 10 tons of nonvirgin newsprint that contains fifty percent (50%) recycled postconsumer recovered paper, and 10 tons of nonvirgin newsprint that contains ten percent (10%) recycled postconsumer recovered paper, the publisher's recycled content percentage is 6/30 or twenty percent (20%).

(6)        Recycled content tonnage. - The weight in metric tons of the total gross tonnage of newsprint consumed by the publisher that is recycled postconsumer recovered paper.

(7)        Recycling. - Any process by which solid waste, or materials that would otherwise become solid waste, are collected, separated, or processed, and reused or returned to use in the form of raw materials or products.

(8)        Recycling tonnage. - The weight in metric tons of newsprint and magazines recycled or diverted to recycling by a publisher.

(9)        Virgin newsprint. - Newsprint that does not contain recycled postconsumer recovered paper.

(c)        Minimum Recycled Content Percentage. - The recycled content percentage of newsprint consumed by a publisher shall equal or exceed the following minimum recycled content percentages:

During 1991 and 1992, twelve percent (12%).

During 1993, fifteen percent (15%).

During 1994, twenty percent (20%).

During 1995 and 1996, twenty-five percent (25%).

During 1997 and 1998, thirty percent (30%).

During 1999 through 2004, thirty-five percent (35%).

After 2004, forty percent (40%).

A publisher who has developed and operates or contracts for the operation of a newspaper or magazine recycling program shall receive partial credit toward the recycled content percentage goals established in this subsection on the basis of one ton of  credit toward its total recycled content tonnage for each ton of recycling tonnage.

(d)        Tax. - Every publisher shall apply for and obtain from the Secretary a newsprint publisher tax reporting number and shall file an annual report with the Secretary by January 31 of each year. The report shall include the following information for the preceding calendar year:

(1)        Tonnage of virgin newsprint consumed.

(2)        Tonnage of nonvirgin newsprint consumed.

(3)        Gross tonnage of newsprint consumed.

(4)        Itemized percentages of recycled postconsumer recovered paper contained in tonnage of nonvirgin newsprint consumed.

(5)        Recycled content tonnage.

(6)        Recycled content percentage.

(7)        Recycling tonnage.

In addition, each publisher whose recycled content percentage for a calendar year is less than the applicable minimum recycled content percentage provided in subsection (c) shall pay a tax of fifteen dollars ($15.00) on each ton by which the publisher's recycled content tonnage falls short of the tonnage of recycled postconsumer recovered paper needed to achieve the applicable minimum recycled content percentage provided in subsection (c). This tax is due when the report is filed. No county or city may impose a license tax on the business taxed under this section.

(e)        Exemption. - The tax levied in this section does not apply to an amount calculated pursuant to subsection (d) to the extent the amount is attributable solely to the publisher's inability to obtain sufficient recycled content newsprint because (i) recycled content newsprint was not available at a price comparable to the price of virgin newsprint; (ii) recycled content newsprint of a quality comparable to virgin newsprint was not available; or (iii) recycled content newsprint was not available within a reasonable period of time during the reporting period. In order to claim the exemption provided in this subsection, a publisher must certify to the Secretary:

(1)        The amount of virgin newsprint consumed by the publisher during the reporting period solely for one of the reasons listed above.

(2)        That the publisher attempted to obtain recycled content newsprint from every manufacturer of recycled content newsprint that offered to sell recycled content newsprint to the publisher within the preceding calendar year.

(3)        The name, address, and telephone number of each recycled content newsprint manufacturer contacted, including the company name and the name of the company's individual representative or employee.

(f)         Use of Proceeds. - The Secretary shall, on or before April 15 of each year, credit the net proceeds of the tax imposed by this section to the Solid Waste Management Trust Fund created in G.S. 130A-309.12. (1991, c. 539, s. 2; c. 761, s. 18; 1991 (Reg. Sess., 1992), c. 1007, s. 1; 1995, c. 459, s. 1; 1997-456, s. 27; 1998-95, s. 11; 1999-346, s. 1.)

 

§ 105-103.  Unlawful to operate without license.

When a license tax is required by law, and whenever the General Assembly shall levy a license tax on any business, trade, employment, or profession, or for doing any act, it shall be unlawful for any person, firm, or corporation without a license to engage in such business, trade, employment, profession, or do the act; and when such tax is imposed it shall be lawful to grant a license for the business, trade, employment, or for doing the act; and no person, firm, or corporation shall be allowed the privilege of exercising any business, trade, employment, profession, or the doing of any act taxed in this schedule throughout the State under one license, except under a statewide license. (1939, c. 158, s. 181; 1998-98, s. 41.)

 

§ 105-104: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.

 

§ 105-105.  Persons, firms, and corporations engaged in more than one business to pay tax on each.

Where any person, firm, or corporation is engaged in more than one business, trade, employment, or profession which is made under the provisions of this Article subject to State license taxes, such persons, firms, or corporations shall pay the license tax prescribed in this Article for each separate business, trade, employment, or profession. (1939, c. 158, s. 183.)

 

§ 105-106.  Effect of change in name of firm.

No change in the name of a firm, partnership, or corporation, nor the taking in of a new partner, nor the withdrawal of one or more of the firm, shall be considered as commencing business; but if any one or more of the partners remain in the firm, or if there is change in ownership of less than a majority of the stock, if a corporation, the business shall be regarded as continuing. (1939, c. 158, s. 184.)

 

§ 105-107: Repealed by Session Laws 1998-95, s.  12, effective July 1, 1999.

 

§ 105-108.  Property used in a licensed business not exempt from taxation.

A State license, issued under any of the provisions of this Article shall not be construed to exempt from other forms of taxation the property employed in such licensed business, trade, employment, or profession. (1939, c. 158, s. 186.)

 

§ 105-109.  Obtaining license and paying tax.

(a)        Repealed by Session Laws 1998-95, s. 13, effective July 1, 1999.

(b)        License Required. - Before a person may engage in a business, trade, or profession for which a license is required under this Article, the person must be licensed by the Department. To obtain a license, a person must submit an application to the Department for the license and pay the required tax. An application for a license is considered a return.

The Department must issue a license to a person who files a completed application and pays the required tax. A license must be displayed conspicuously at the location of the licensed business, trade, or profession.

(c)        Repealed by Session Laws 1998-212, s. 29A.14(a), effective January 1, 1999.

(d)        Penalties. - The penalties in G.S. 105-236 apply to this Article. The Secretary may collect a tax due under this Article in any manner allowed under Article 9 of this Chapter.

(e)        Local License Taxes. - The penalty and collection provisions of this section apply to taxes levied by counties of the State under the authority of this Article in the same manner and to the same extent as they apply to taxes levied by the State. The provisions of this section for the collection of delinquent license taxes apply to license taxes levied by the cities and towns of this State under authority of this Article, or any other provision of law, in the same manner and to the same extent as they apply to taxes levied by the State. (1939, c. 158, s. 187; 1957, c. 859; 1963, c. 294, s. 5; 1973, c. 108, s. 51; c. 476, s. 193; 1993, c. 539, ss. 698, 699; 1994, Ex. Sess., c. 24, s. 14(c); 1998-95, s. 13; 1998-212, s. 29A.14(a); 2007-491, s. 7.)

 

§ 105-109.1.  Repealed by Session Laws 1999-337, s. 16..

 

§ 105-110: Repealed by Session Laws 1998-212, s.  29A.14(b).

 

§ 105-111: Repealed by Session Laws 2001-414, s. 2.

 

§ 105-112: Repealed by Session Laws 1998-212, s.  29A.14(c).

 

§ 105-113.  Repealed by Session Laws 1999-337, s. 17.

 

§ 105-113.1: Deleted.