17 NCAC 04B .0303          MEMBERSHIP ADMITTANCE FEE

A fee charged by a person, firm or corporation engaged in a business taxed under G.S. 105‑37.1 for a "membership card" entitling the holder to admission to an amusement is an admission charge subject to the three percent gross receipts tax.

History Note:        Authority G.S. 105‑37.1; 105‑262;

Eff. February 1, 1976;

Amended Eff. June 11, 1977.