Bill Text: NC H1174 | 2011-2012 | Regular Session | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Scotland Co: Privilege Tax for Sweepstakes

Spectrum: Partisan Bill (Democrat 3-0)

Status: (Introduced - Dead) 2012-05-30 - Ref to the Com on Government, if favorable, Finance [H1174 Detail]

Download: North_Carolina-2011-H1174-Introduced.html

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H.B. 1174

May 29, 2012

HOUSE PRINCIPAL CLERK

 

GENERAL ASSEMBLY OF NORTH CAROLINA

 SESSION 2011

H                                                                                                                                                   D

HOUSE DRH11353-MCx-280  (05/18)

 

 

 

Short Title:        Scotland Co: Privilege Tax for Sweepstakes.		(Local)
Sponsors:	Representative Pierce.
Referred to:

 

 

A BILL TO BE ENTITLED

AN ACT to authorize scotland county to impose a privilege tax on establishments with sweepstakes machines.

The General Assembly of North Carolina enacts:

SECTION 1.  This act applies to Scotland County only.

SECTION 2.  Article 2 of Chapter 105 of the General Statutes is amended by adding a new section to read:

"§ 105‑40.1.  Sweepstakes machine establishments.

(a)        Definitions. – The following definitions apply in this section:

(1)        Sweepstakes machine. – The term has the same definition as "electronic machine or device" as that term is defined in G.S. 14‑306.4.

(2)        Sweepstakes machine establishment. – A place of business in which a sweepstakes machine is operated.

(b)        Rate and Payment. – The county may levy a privilege tax on every sweepstakes establishment located in the county in an amount not to exceed two thousand dollars ($2,000) per year and on every sweepstakes machine located in the county in an amount not to exceed four hundred dollars ($400.00) per year. The tax is due when a return is due. A return is due by the tenth day after the end of each month and covers the previous month."

SECTION 3.  This act becomes effective July 1, 2012. The tax imposed by this act shall be repealed as of the date an appellate court of competent jurisdiction in the State determines the operation of a sweepstakes machine violates the laws of this State. This act does not affect the rights or liabilities of a county, a taxpayer, or another person arising under a statute amended or repealed by this act before the effective date of its amendment or repeal; nor does it affect the right to any refund or credit of a tax that accrued under the amended or repealed statute before the effective date of its amendment or repeal.