14B NCAC 15B .0516       HOTELS: INCOME FROM SALES

For the purpose of defining a hotel, the term "substantially engaged in the business of furnishing lodging" in G.S. 18B‑1000(4) means that the establishment's gross receipts from the rental of lodging rooms, sale of food, and sale of non‑alcoholic beverages are greater than its gross receipts from the sale of alcoholic beverages.

 

History Note:        Authority G.S. 18B‑1000(4); 18B‑1008;

Eff. July 1, 1992;

Transferred and Recodified from 04 NCAC 02S .0523 Eff. August 1, 2015;

Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.