§ 105‑38.1.  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(b)        Repealed by Session Laws 1999‑337, s. 15(a).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).)