SUBCHAPTER 4B ‑ LICENSE TAXES

 

SECTION .0100 ‑ GENERAL ADMINISTRATION

 

17 NCAC 04B .0101          SEPARATE LICENSE

 

History Note:        Authority G.S. 105‑33; 105‑262;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

17 NCAC 04B .0102          TRANSFER FEE

 

History Note:        Authority G.S. 105‑33; 105‑262;

Eff. February 1, 1976;

Repealed Eff. July 1, 2000.

 

17 NCAC 04B .0103          SEASONAL BUSINESS

 

History Note:        Authority G.S. 105‑33; 105‑262;

Eff. February 1, 1976;

Amended Eff. April 1, 1986; October 30, 1981;

Repealed Eff. July 1, 1990.

 

17 ncac 04b .0104          REFUNDS

17 ncac 04b .0105          churches or charitable organizations

17 ncac 04b .0106          ceded areas

17 ncac 04b .0107          blind persons

 

History Note:        Authority G.S. 105‑33; 105-249; 105‑262; 105‑266; 105‑266.1;

Eff. February 1, 1976;

Amended Eff. January 1, 1994; October 30, 1981;

Repealed Eff. July 1, 2000.

 

17 NCAC 04B .0108          INDIAN RESERVATIONS

 

History Note:        Authority G.S. 105‑33; 105‑262;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

17 NCAC 04B .0109          MAIL‑ORDER BUSINESS

 

History Note:        Authority G.S. 105‑33; 105‑262;

Eff. June 11, 1977;

Amended Eff. January 1, 1994;

Repealed Eff. December 1, 1997.

 

17 NCAC 04B .0110          LOCATION WITHIN MILE OF TWO CITIES

 

History Note:        Authority G.S. 105‑33; 105‑262;

Eff. June 11, 1977;

Repealed Eff. July 1, 1990.

 

SECTION .0200 ‑ AMUSEMENTS: TRAVELING THEATRICAL COMPANIES: OUTDOOR THEATRES

 

17 NCAC 04B .0201          NOT PRORATED

17 NCAC 04B .0202          REPORT OF GROSS RECEIPTS TAX

 

History Note:        Authority G.S. 105‑35; 105‑104; 105‑262;

Eff. February 1, 1976;

Repealed Eff. July 1, 1979.

 

17 NCAC 04B .0203          PART TIME

 

History Note:        Authority G.S. 105‑36.1; 105‑262;

Eff. February 1, 1976;

Amended Eff. October 30, 1981;

Repealed Eff. December 1, 1997.

 

17 NCAC 04B .0301          NOT PRORATED

 

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

Eff. February 1, 1976;

Repealed Eff. July 1, 2000.

 

17 NCAC 04B .0302          COMPUTATION AND PAYMENT OF AMUSEMENT GROSS RECEIPTS TAXES

(a)  Computation. - The gross receipts taxes on amusements imposed by G.S. 105-37.1 and 105-38.1 are computed on the admission price of the amusements, less any federal tax included in the admission price. Gross receipts taxes are not deducted from the admission price to determine the tax base.

(b)  Payment. - The gross receipts taxes imposed on amusements must be reported to the Secretary on Form B-205. The return and the taxes payable with the return are due by the date set in G.S. 105-37.1.

 

History Note:        Authority G.S. 105-37.1; 105-38.1; 105-262;

Eff. February 1, 1976;

Amended Eff. July 1, 2000.

 

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.

 

17 NCAC 04B .0304          FOOD AND ENTERTAINMENT

A night club making a charge for both food and entertainment, with sales tax added covering only part of this charge for food, is subject to the three percent gross receipts tax on the remainder of the charge, and a separate gross receipts report shall be filed.

 

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

Eff. February 1, 1976;

Amended Eff. January 1, 1994.

 

17 NCAC 04B .0305          DANCES AND ATHLETIC CONTESTS

 

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

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

17 NCAC 04B .0306          CIVIC ORGANIZATION AMUSEMENTS

The exemption in G.S. 105-40 for the first one thousand dollars ($1,000) of receipts derived by a civic organization from a dance or another amusement promoted and managed by the organization applies separately to each dance or other amusement.

 

History Note:        Authority G.S. 105‑37.1; 105-40; 105‑262;

Eff. February 1, 1976;

Amended Eff. July 1, 2000; October 30, 1981; June 1, 1979.

 

17 NCAC 04B .0307          INDIAN RESERVATION

 

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

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

17 NCAC 04B .0308          DRAG STRIPS AND GO-CART RACES

A drag strip operation or a go-cart race for which an admission is charged to the spectators is subject to the gross receipts tax imposed under G.S. 105‑37.1.  If a person operates a drag strip or a go-cart track where spectator fees are not charged, but a fee is charged to individuals for the use of the strip or track for their own entertainment, the fees are not subject to the gross receipts tax.

 

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

Eff. February 1, 1976;

Amended Eff. July 1, 2000; December 1, 1997; January 1, 1994; July 1, 1990.

 

17 NCAC 04B .0309          GO‑CART RACES

 

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

Eff. February 1, 1976;

Amended Eff. December 1, 1997; January 1, 1994; July 1, 1990;

Repealed Eff. July 1, 2000.

 

17 NCAC 04B .0310          FISHING PIERS

An admission charge to a fishing pier is subject to the gross receipts tax imposed under G.S. 105-37.1 if the charge is for being a spectator on the pier.  An admission charge to a fishing pier is not subject to the tax if the charge is for fishing on the pier.  If one charge is imposed for being a spectator and another is imposed for fishing, only the charge for being a spectator is subject to the tax.

 

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

Eff. February 1, 1976;

Amended Eff. July 1, 2000; January 1, 1994.

 

17 NCAC 04B .0311          HORSE AND DOG SHOWS

An admission charge to a horse or dog show is subject to the gross receipts tax imposed under G.S. 105-37.1.

 

History Note:        Authority G.S. 105‑37.1; 105-40; 105‑262;

Eff. February 1, 1976;

Amended Eff. July 1, 2000; January 1, 1994.

 

17 NCAC 04B .0312          RATTLESNAKE MILKINGS

A rattlesnake milking exhibition for which an admission fee is charged is subject to the gross receipts tax imposed under G.S. 105‑37.1.

 

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

Eff. February 1, 1976;

Amended Eff. July 1, 2000.

 

17 NCAC 04B .0313          AGRICULTURAL FAIRS

 

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

Eff. February 1, 1976;

Transferred and Recodified from 17 NCAC 4B .0504 Eff. July 1, 1990;

Repealed Eff. January 1, 1994.

 

SECTION .0400 ‑ AMUSEMENTS: CIRCUSES: MENAGERIES: WILD WEST: DOG AND PONY

SHOWS: ETC.

 

17 NCAC 04B .0401          LOCATION AND DATE INFORMATION

17 NCAC 04B .0402          NOT PRORATED

 

History Note:        Authority G.S. 105‑38; 105‑262;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

17 NCAC 04B .0403          REPORT OF GROSS RECEIPTS TAX

 

History Note:        Authority G.S. 105‑38; 105‑262;

Eff. February 1, 1976;

Repealed Eff. July 1, 2000.

 

17 NCAC 04B .0404          DETERMINING NUMBER OF VEHICLES

 

History Note:        Authority G.S. 105‑38; 105‑262;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

17 NCAC 04B .0405          EXPECTED CONTRIBUTION

 

History Note:        Authority G.S. 105‑38; 105‑104; 105‑262;

Eff. February 1, 1976;

Amended Eff. October 30, 1981;

Repealed Eff. July 1, 2000.

 

SECTION .0500 ‑ AMUSEMENTS: CARNIVAL COMPANIES: ETC.

 

17 NCAC 04B .0501          LOCATION AND DATE

 

History Note:        Authority G.S. 105‑39; 105‑262;

Eff. February 1, 1976;

Repealed Eff. July 1, 1990.

 

17 NCAC 04B .0502          NOT PRORATED

 

History Note:        Authority G.S. 105‑39; 105‑262;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

17 NCAC 04B .0503          REPORT OF GROSS RECEIPTS TAX

 

History Note:        Authority G.S. 105‑39; 105‑104; 105‑262;

Eff. February 1, 1976;

Repealed Eff. July 1, 1990.

 

17 NCAC 04B .0504          AGRICULTURAL FAIRS

 

History Note:        Authority G.S. 105‑39; 105‑262;

Eff. February 1, 1976;

Transferred and Recodified to 17 NCAC 4B .0313 Eff. July 1, 1990.

 

17 NCAC 04B .0505          NO ADDITIONAL PRIVILEGE LICENSES

 

History Note:        Authority G.S. 105‑39; 105‑262;

Eff. June 11, 1977;

Amended Eff. July 1, 1979;

Repealed Eff. July 1, 1990.

 

SECTION .0600 ‑ ATTORNEYS AT LAW AND OTHER PROFESSIONALS

 

17 NCAC 04B .0601          GROSS RECEIPTS OF $1,000 OR LESS

 

History Note:        Authority G.S. 105‑41; 105‑262;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

17 NCAC 04B .0602          APPRAISALS ONLY

 

History Note:        Authority G.S. 105‑41; 105‑262;

Eff. February 1, 1976;

Repealed Eff. January 1, 1994.

 

17 NCAC 04B .0603          INDEPENDENT BOOKKEEPING

A bookkeeper who acts as an independent contractor preparing tax returns for small business firms, as well as individuals, and charges for his services, is subject to accountant's privilege license, as such work requires training and skill in accounting.  Also, an independent contractor who prepares income tax returns, other than the simplified individual returns, and charges for such work, is subject to accountant's privilege license.

 

History Note:        Authority G.S. 105‑41; 105‑262;

Eff. February 1, 1976.

 

17 NCAC 04B .0604          CPA'S: NOT A REGULATORY LICENSE

G.S. 105‑41 is purely a revenue measure and does not purport to be a regulatory measure.  Certified public accountants have written into their regulatory statute a provision limiting the issuance of CPA privilege licenses to applicants who are duly licensed by their regulatory body, but this is not true with respect to other professions covered by G.S. 105‑41, nor to accountants who are not certified public accountants as defined in said regulatory laws.

 

History Note:        Authority G.S. 105‑41; 105‑262;

Eff. February 1, 1976.

 

17 NCAC 04B .0605          DRAFTSMAN

A person employed by an architect as a draftsman only, and fees paid for his services are not for architectural services rendered, is not subject to an architect's license.  An architect employed by another architect, who renders architectural services, is subject to architect's license under G.S. 105‑41.

 

History Note:        Authority G.S.105‑41; 105‑262;

Eff. February 1, 1976.

 

17 NCAC 04B .0606          GRAVE PLOTS

A person selling grave plots only, even though a deed is given, is exempt from real estate dealer's license.

 

History Note:        Authority G.S. 105‑41; 105‑262;

Eff. February 1, 1976.

 

17 NCAC 04B .0607          LAND SURVEYOR

A land surveyor employed by a civil engineer must both survey the area and draw the description to be liable for surveyor's license under this Section, since he works as an employee of such civil engineer.

 

History Note:        Authority G.S. 105‑41; 105‑262;

Eff. February 1, 1976.

 

17 NCAC 04B .0608          MASSEURS OR MASSEUSES

Masseurs or masseuses are not required to obtain a privilege license as persons "practicing any professional art of healing" under G.S. 105‑41.

 

History Note:        Authority G.S. 105‑41; 105‑262;

Eff. February 1, 1976.

 

17 NCAC 04B .0609          OPTICIAN

G.S. 90‑236 states that "fitting glasses on the face" constitutes practicing as a dispensing optician.  Therefore, dispensing opticians fitting frames to customers' faces, and making adjustments thereto, are subject to optician's privilege license tax.

 

History Note:        Authority G.S. 105‑41; 105‑262;

Eff. February 1, 1976.

 

17 NCAC 04B .0610          PHYSICAL THERAPIST

A physical therapist who works only under the orders and direction of registered physicians and does not attempt to diagnose and independently apply physical therapy is not subject to privilege license under G.S. 105‑41; however, persons who independently apply physical therapy for a reward are practicing the art of healing and are therefore subject to privilege license.

 

History Note:        Authority G.S. 105‑41; 105‑262;

Eff. February 1, 1976.

 

17 NCAC 04B .0611          PRACTICING PHYSICIANS

In addition to the regulatory license issued by the State Board of Medical Examiners, a practicing physician shall apply for and obtain from the Secretary of Revenue a statewide physician privilege license.  Varying situations involving a physician and the applicability of the physician privilege license tax for these situations are as follows:

(1)           A physician licensed by the State Board of Medical Examiners but not performing duties appropriate to his profession (for example, is the head of a State agency and has no medical practice) is not "practicing" and is not subject to the physician privilege license tax;

(2)           A physician in private practice, either exclusively or partially, is subject to the physician privilege license tax;

(3)           A physician practicing his profession but wholly compensated from appropriations, grants, business income (income from a "business" in the non‑professional sense; for example, a physician employed by an industrial plant to attend its industrial employees at its plant), or from sources other than funds generated by fees charged for his services is not subject to the physician privilege license tax;

(4)           A physician practicing his profession and compensated in part from a fund or "pool" derived in part or in full from fees charged for his services is subject to the physician privilege license tax notwithstanding the fact that some of his compensation may also come from appropriations, grants, business income (income from a "business" in the non‑professional sense; for example, a physician employed by an industrial plant to attend its industrial employees at its plant), or other "non‑fee" sources.

 

History Note:        Authority G.S. 105‑41; 105‑262;

Eff. February 1, 1976;

Amended Eff. March 14, 1980; June 11, 1977.

 

17 NCAC 04B .0612          GOVERNMENT PHYSICIANS

Physicians employed exclusively by the federal, state or local governments and not holding themselves out to the public and do not share in the fees paid, are not required to pay the privilege license under G.S. 105‑41 which would otherwise be imposed upon them.

 

History Note:        Authority G.S. 105‑41; 105‑262;

Eff. February 1, 1976.

 

17 NCAC 04B .0613          PHYSICIAN: CONSULTANT ON LAB EXAM

 

History Note:        Authority G.S. 105‑41; 105‑262;

Eff. February 1, 1976;

Repealed Eff. March 14, 1980.

 

17 NCAC 04B .0614          PSYCHOLOGIST

A psychologist who engages in the art of healing for a fee or reward is subject to privilege license.  The psychologist license is not levied on the practice of psychology, as such, but on persons engaged in the art of healing which does include psychologists if they engage in such activity.

 

History Note:        Authority G.S. 105‑41; 105‑262;

Eff. February 1, 1976.

 

17 NCAC 04B .0615          SUSPENSION OF PROFESSIONAL LICENSES

 

History Note:        Authority G.S. 105‑41; 105‑262;

Eff. February 1, 1976;

Repealed Eff. August 1, 1998.

 

SECTION .0700 ‑ PRIVATE PROTECTIVE SERVICES

 

17 NCAC 04B .0701          REGULATORY LICENSE REQUIRED

17 NCAC 04B .0702          COLLECTING AGENCY

 

History Note:        Authority G.S. 14‑401.2; 105‑42; 105‑262;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

SECTION .0800 ‑ COAL AND COKE DEALERS

 

17 NCAC 04B .0801          SINGLE DELIVERIES OF 100 POUNDS OR LESS

 

History Note:        Authority G.S. 105‑44; 105‑262;

Eff. February 1, 1976;

Repealed Eff. July 1, 1984.

 

17 NCAC 04B .0802          SOLICITING WITHOUT PROFIT

 

History Note:        Authority G.S. 105‑44; 105‑262;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

SECTION .0900 ‑ COLLECTING AGENCIES

 

17 NCAC 04B .0901          ELECTRICITY BILLS

17 NCAC 04B .0902          MAIL COLLECTION

 

History Note:        Authority G.S. 105‑45; 105‑262;

Eff. February 1, 1976;

Amended Eff. October 30, 1981;

Repealed Eff. December 1, 1997.

 

SECTION .1000 ‑ ITINERANT PHOTOGRAPHER'S: THEIR AGENTS AND EMPLOYEES

 

17 NCAC 04B .1001          ENLARGEMENT OF PICTURES

17 NCAC 04B .1002          DEPARTMENT STORE PHOTOGRAPHERS

17 NCAC 04B .1003          VARYING ITINERANT SITUATIONS

 

History Note:        Authority G.S. 105‑41; 105‑48.1; 105‑262;

Eff. February 1, 1976;

Amended Eff. June 1, 1979;

Repealed Eff. October 30, 1981.

 

SECTION .1100 ‑ BICYCLE DEALERS

 

17 NCAC 04B .1101          APPLICABILITY OF LICENSE TO ANOTHER

 

History Note:        Authority G.S. 105‑49; 105‑89.1; 105‑262;

Eff. February 1, 1976;

Repealed Eff. July 1, 1990.

 

17 NCAC 04B .1102          SMALL TWO‑WHEEL VEHICLE

 

History Note:        Authority G.S. 105‑49; 105‑262;

Eff. February 1, 1976;

Transferred and Recodified to 17 NCAC 4B .4501 Eff. July 1, 1990.

 

SECTION .1200 ‑ AUTOMATIC MACHINES: SEWING MACHINES

 

17 NCAC 04B .1201          BURNERS USING PETROLEUM GAS

 

History Note:        Authority G.S. 105‑51; 105‑262;

Eff. February 1, 1976;

Repealed Eff. July 1, 1979.

 

17 NCAC 04B .1202          BOTTLER SELLING DRINK DISPENSERS

 

History Note:        Authority G.S. 105‑51; 105‑262;

Eff. February 1, 1976;

Transferred and Recodified to 17 NCAC 4B .4502 Eff. July 1, 1990.

 

17 NCAC 04B .1203          NOT SPECIFICALLY MENTIONED

 

History Note:        Authority G.S. 105‑51; 105‑262;

Eff. February 1, 1976;

Transferred and Recodified to 17 NCAC 4B .4503 Eff. July 1, 1990.

 

17 NCAC 04B .1204          GAS REFRIGERATORS

17 NCAC 04B .1205          HEAVY DUTY VACUUM CLEANERS

17 NCAC 04B .1206          CALCULATORS

 

History Note:        Authority G.S. 105‑51; 105‑262;

Eff. June 11, 1977;

Repealed Eff. October 30, 1981.

 

17 NCAC 04B .1207          MAKE OF SEWING MACHINE

17 NCAC 04B .1208          LIABILITY FOR RESIDENT SEWING MACHINE DEALER

 

History Note:        Authority G.S. 105‑52; 105‑262;

Eff. June 11, 1977;

Repealed Eff. July 1, 1979.

 

SECTION .1300 ‑ PEDDLERS

 

 

17 NCAC 04B .1301          PRODUCTS OF THE DAIRY

 

History Note:        Authority G.S. 105‑53; 105‑262;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

17 NCAC 04B .1302          ICES

 

History Note:        Authority G.S. 105‑53; 105‑262;

Eff. February 1, 1976;

Repealed Eff. December 1, 1997.

 

17 NCAC 04B .1303          FLEA MARKET

 

History Note:        Authority G.S. 105‑53; 105‑262;

Eff. February 1, 1976;

Amended Eff. July 1, 1979; June 11, 1977;

Repealed Eff. July 1, 1988.

 

17 NCAC 04B .1304          NOT PRORATED NOR TRANSFERABLE

 

History Note:        Authority G.S. 105‑53; 105‑262;

Eff. February 1, 1976;

Repealed Eff. July 1, 1990.

 

17 NCAC 04B .1305          OTHER APPLICABLE LICENSES DUE

 

History Note:        Authority G.S. 105-33; 105‑53; 105‑105; 105‑262;

Eff. February 1, 1976;

Amended Eff. January 1, 1994; July 1, 1990; July 1, 1988;

Repealed Eff. December 1, 1997.

 

17 NCAC 04B .1306          PEDDLING BY FOOT VS PEDDLING BY VEHICLE

 

History Note:        Authority G.S. 105‑53; 105‑262;

Eff. June 11, 1977;

Amended Eff. January 1, 1994;

Repealed Eff. December 1, 1997.

 

17 NCAC 04B .1307          FISH EXEMPTION

 

History Note:        Authority G.S. 105‑53; 105‑262; 113‑129;

Eff. June 11, 1977;

Repealed Eff. July 1, 1990.

 

17 NCAC 04B .1308          LICENSE PROCUREMENT AND DISPLAY

 

History Note:        Authority G.S. 105‑53; 105‑262;

Eff. July 1, 1988;

Repealed Eff. July 1, 1990.

 

17 NCAC 04B .1309          INFORMATION TO REVENUE DEPARTMENT

 

History Note:        Authority G.S. 105‑53; 105‑262;

Eff. July 1, 1988;

Repealed Eff. July 1, 1990.

 

SECTION .1400 ‑ CONTRACTORS AND CONSTRUCTION COMPANIES

 

 

17 NCAC 04B .1401          PROJECT LICENSE NOT PRORATED

17 NCAC 04B .1402          DATE DUE

17 NCAC 04B .1403          CEDED AREAS

17 NCAC 04B .1404          BUILDING ON LAND OWNED BY BUILDER

17 NCAC 04B .1405          AIR CONDITIONING

17 NCAC 04B .1406          PAINTING CONTRACTOR

17 NCAC 04B .1407          ELEVATORS AND AUTOMATIC SPRINKLERS

 

History Note:        Authority G.S. 105‑54; 105‑262;

Eff. February 1, 1976;

Amended Eff. January 1, 1994; October 30, 1981;

Repealed Eff. December 1, 1997.

 

SECTION .1500 ‑ MERCANTILE AGENCIES

 

 

17 NCAC 04B .1501          LIABILITY

 

History Note:        Authority G.S. 105‑57; 105‑262;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

17 NCAC 04B .1502          REPORT OF FINANCIAL STANDING

 

History Note:        Authority G.S. 105‑57; 105‑262;

Eff. February 1, 1976;

Repealed Eff. July 1, 1990.

 

SECTION .1600 ‑ DAY‑CARE FACILITIES

 

17 NCAC 04B .1601          NUMBER LICENSED BY BOARD

17 NCAC 04B .1602          GOVERNMENTAL FACILITIES

 

History Note:        Authority G.S. 105‑60; 105‑262;

Eff. February 1, 1976;

Amended Eff. July 1, 1990;

Repealed Eff. December 1, 1997.

 

SECTION .1700 ‑ HOTELS: MOTELS: TOURIST COURTS: TOURIST HOMES: CAMPGROUNDS: TRAILER PARKS

 

17 NCAC 04B .1701          AMERICAN VS EUROPEAN PLAN

 

History Note:        Authority G.S. 105‑61; 105‑262;

Eff. February 1, 1976;

Amended Eff. October 30, 1981;

Repealed Eff. January 1, 1994.

 

17 NCAC 04B .1702          SEASONAL RATE

 

History Note:        Authority G.S. 105‑61; 105‑262;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

17 NCAC 04B .1703          RESTAURANT LICENSE LIABILITY

17 NCAC 04B .1704          YMCA OR YWCA

17 NCAC 04B .1705          SUMMER CAMP

17 NCAC 04B .1706          CHURCH ASSEMBLY

 

History Note:        Authority G.S. 105‑61; 105‑62; 105‑102.5; 105‑262;

Eff. February 1, 1976;

Amended Eff. July 1, 1990; October 30, 1981;

Repealed Eff. December 1, 1997.

 

17 NCAC 04B .1707          PRIVATE RESIDENCES OR COTTAGES

 

History Note:        Authority G.S. 105‑61; 105‑262;

Eff. February 1, 1976;

Amended Eff. June 11, 1977;

Repealed Eff. October 30, 1981.

 

17 NCAC 04B .1708          GOVERNMENT CAMPGROUNDS

 

History Note:        Authority G.S. 105‑61.1; 105‑262;

Eff. February 1, 1976;

Transferred and Recodified to 17 NCAC 4B .4504 Eff. July 1, 1990.

 

17 NCAC 04B .1709          HOTELS CHARGING ADMISSION TO ENTERTAINMENT

 

History Note:        Authority G.S. 105‑33; 105‑37.1; 105‑61; 105‑262;

Eff. July 1, 1984;

Repealed Eff. December 1, 1997.

 

SECTION .1800 ‑ RESTAURANTS

 

17 NCAC 04B .1801          SANDWICH VENDING MACHINES

 

History Note:        Authority G.S. 105‑65.1; 105‑65.2; 105‑262;

Eff. February 1, 1976;

Amended Eff. July 1, 1979;

Repealed Eff. October 30, 1981.

 

17 NCAC 04B .1802          APPLICABILITY OF LICENSE TO ANOTHER

 

History Note:        Authority G.S. 105‑62; 105‑262;

Eff. February 1, 1976;

Repealed Eff. July 1, 1979.

 

17 NCAC 04B .1803          CAFETERIAS FOR EMPLOYEES

17 NCAC 04B .1804          HOSPITALS

17 NCAC 04B .1805          CLUBS: COMMERCIAL OPERATION

17 NCAC 04B .1806          CLUBS: NONCOMMERCIAL OPERATION

 

History Note:        Authority G.S. 105‑62; 105‑262;

Eff. February 1, 1976;

Amended Eff. October 30, 1981;

Repealed Eff. December 1, 1997.

 

17 NCAC 04B .1807          PREPARED FOOD

17 NCAC 04B .1808          CHAIN STORE LICENSE FOR TAKE‑OUT OPERATION

17 NCAC 04B .1809          OUTSIDE SEATING

17 NCAC 04B .1810          CATERING SERVICE

 

History Note:        Authority G.S. 105‑62; 105-98; 105‑262;

Eff. June 11, 1977;

Amended Eff. July 1, 1990;

Repealed Eff. December 1, 1997.

 

17 NCAC 04B .1811          FOOD SERVICE OPERATION OF VENDING MACHINE OPERATOR

 

History Note:        Authority G.S. 105‑62; 105‑65.1; 105‑262;

Eff. July 1, 1984;

Repealed Eff. January 1, 1994.

 

SECTION .1900 ‑ BILLIARD AND POOL TABLES

 

 

17 NCAC 04B .1901          TABLE MEASUREMENT

 

History Note:        Authority G.S. 105‑64; 105‑262;

Eff. February 1, 1976;

Repealed Eff. July 1, 1990.

 

17 NCAC 04B .1902          COLLEGE UNION

 

History Note:        Authority G.S. 105‑64; 105‑262;

Eff. February 1, 1976;

Amended Eff. July 1, 1979;

Transferred and Recodified to 17 NCAC 4B .4505 Eff. July 1, 1990.

 

SECTION .2000 ‑ MUSIC MACHINES

 

17 NCAC 04B .2001          OPERATOR'S LICENSE

 

History Note:        Authority G.S. 105‑65; 105‑262;

Eff. February 1, 1976;

Repealed Eff. January 1, 1994.

 

17 NCAC 04B .2002          COIN‑OPERATED RADIO OR TELEVISION

 

History Note:        Authority G.S. 105‑65; 105‑262;

Eff. February 1, 1976;

Repealed Eff. December 1, 1997.

 

17 NCAC 04B .2003          SEMIANNUAL INFORMATIONAL REPORT

 

History Note:        Authority G.S. 105‑65; 105‑250.1; 105‑262;

Eff. February 1, 1976;

Repealed Eff. July 1, 1984.

 

SECTION .2100 ‑ MERCHANDISING DISPENSERS AND WEIGHING MACHINES

 

17 NCAC 04B .2101          NOT PRORATED

17 NCAC 04B .2102          DISPENSER GROSS RECEIPTS TAX REPORT

 

History Note:        Authority G.S. 105‑65.1; 105‑262;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

17 NCAC 04B .2103          SEMIANNUAL INFORMATIONAL REPORT

 

History Note:        Authority G.S. 105‑65.1; 105‑262;

Eff. February 1, 1976;

Repealed Eff. July 1, 1984.

 

17 NCAC 04B .2104          APPLICATION FOR REPLACEMENT LICENSE

 

History Note:        Authority G.S. 105‑65.1; 105‑262;

Eff. February 1, 1976;

Repealed Eff. July 1, 1979.

 

17 NCAC 04B .2105          NO LOCATION LICENSE WHEN GROSS RECEIPTS DUE

 

History Note:        Authority G.S. 105‑65.1; 105‑262;

Eff. February 1, 1976;

Amended Eff. July 1, 1979;

Repealed Eff. July 1, 1990.

 

17 NCAC 04B .2106          OPERATOR OF CLOSED CONTAINER WITH FIVE DISPENSERS

 

History Note:        Authority G.S. 105‑65.1; 105‑262;

Eff. February 1, 1976;

Amended Eff. June 1, 1979;

Repealed Eff. October 1, 1984.

 

17 NCAC 04B .2107          APPLYING LICENSE TO ANOTHER

 

History Note:        Authority G.S. 105‑65.1; 105‑262;

Eff. February 1, 1976;

Repealed Eff. July 1, 1979.

 

17 NCAC 04B .2108          FEDERAL GOVERNMENT

 

History Note:        Authority G.S. 105‑65.2; 105‑262;

Eff. February 1, 1976;

Transferred and Recodified to 17 NCAC 4B .4510 Eff. July 1, 1990.

 

17 NCAC 04B .2109          NATIONAL BANK

 

History Note:        Authority G.S. 105‑65.1; 105‑262;

Eff. February 1, 1976;

Repealed Eff. June 1, 1979.

 

17 NCAC 04B .2110          STATE GOVERNMENT

 

History Note:        Authority G.S. 105‑65.2; 105‑262;

Eff. February 1, 1976;

Transferred and Recodified to 17 NCAC 4B .4511 Eff. July 1, 1990.

 

17 NCAC 04B .2111          CREDIT UNIONS

 

History Note:        Authority G.S. 105‑65.2; 105‑262;

Eff. February 1, 1976;

Transferred and Recodified to 17 NCAC 4B .4512 Eff. July 1, 1990.

 

17 NCAC 04B .2112          SCHOOL LUNCHROOM

 

History Note:        Authority G.S. 105‑65.2; 105‑262;

Eff. February 1, 1976;

Transferred and Recodified to 17 NCAC 4B .4513 Eff. July 1, 1990.

 

17 NCAC 04B .2113          EMPTY CUP

17 NCAC 04B .2114          COFFEE AND HOT CHOCOLATE

 

History Note:        Authority G.S. 105‑65.1; 105‑102.5; 105‑262;

Eff. February 1, 1976;

Amended Eff. July 1, 1990; July 1, 1979;

Repealed Eff. December 1, 1997.

 

17 NCAC 04B .2115          COIN‑OPERATED GAS PUMPS

 

History Note:        Authority G.S. 105‑65.1; 105‑65.2; 105‑262;

Eff. February 1, 1976;

Amended Eff. July 1, 1979;

Repealed Eff. July 1, 1990.

 

17 NCAC 04B .2116          PHOTOSTAT AND PHOTOGRAPH MACHINES

 

History Note:        Authority G.S. 105‑65.1; 105‑102.5; 105‑262;

Eff. February 1, 1976;

Amended Eff. July 1, 1990; July 1, 1979;

Repealed Eff. December 1, 1997.

 

17 NCAC 04B .2117          DUAL PURPOSE VENDING MACHINE

 

History Note:        Authority G.S. 105‑65.1; 105‑102.5; 105‑262;

Eff. June 11, 1977;

Amended Eff. July 1, 1990; July 1, 1979;

Repealed Eff. December 1, 1997.

 

SECTION .2200 ‑ BAGATELLE TABLES, MERRY‑GO‑ROUNDS, ETC., AND ELECTRONIC

VIDEO GAMES

 

17 NCAC 04B .2201          ONE LICENSE FOR OTHER GAMES

 

History Note:        Authority G.S. 105‑66; 105‑262;

Eff. February 1, 1976;

Repealed Eff. July 1, 1990.

 

17 NCAC 04B .2202          GOVERNMENTAL ACTIVITY

 

History Note:        Authority G.S. 105‑66; 105‑262;

Eff. February 1, 1976;

Transferred and Recodified to 17 NCAC 4B .4514 Eff. July 1, 1990.

 

17 NCAC 04B .2203          NONPROFIT PRIVATE CLUBS

 

History Note:        Authority G.S. 105‑66; 105‑262;

Eff. February 1, 1976;

Transferred and Recodified to 17 NCAC 4B .4515 Eff. July 1, 1990.

 

17 NCAC 04B .2204          SHUFFLEBOARD: PINBALL AND BOWLING MACHINES

 

History Note:        Authority G.S. 105‑66; 105‑262;

Eff. February 1, 1976;

Amended Eff. June 11, 1977;

Transferred and Recodified to 17 NCAC 4B .4516 Eff. July 1, 1990.

 

17 NCAC 04B .2205          SKI SLOPES: ICE SKATING AND ROLLER RINKS

 

History Note:        Authority G.S. 105‑66; 105‑262;

Eff. February 1, 1976;

Transferred and Recodified to 17 NCAC 4B .4517 Eff. July 1, 1990.

 

17 NCAC 04B .2206          ARCHERY RANGES

 

History Note:        Authority G.S. 105‑66; 105‑262;

Eff. February 1, 1976;

Repealed Eff. July 1, 1990.

 

17 NCAC 04B .2207          SEVERAL OPERATORS AT ONE LOCATION

 

History Note:        Authority G.S. 105‑66; 105‑262;

Eff. February 1, 1976;

Transferred and Recodified to 17 NCAC 4B .4518 Eff. July 1, 1990.

 

17 NCAC 04B .2208          AMUSEMENT CENTER

 

History Note:        Authority G.S. 105‑66; 105‑262;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

17 NCAC 04B .2209          ELECTRONIC VIDEO GAMES

 

History Note:        Authority G.S. 105‑66.1; 105‑262;

Eff. July 1, 1984;

Repealed Eff. December 1, 1997.

 

SECTION .2300 ‑ PACKINGHOUSES

 

17 NCAC 04B .2301          INDIVIDUAL EMPLOYING ONE PERSON

 

History Note:        Authority G.S. 105‑70; 105‑262;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

17 NCAC 04B .2302          HALVING OR QUARTERING ONLY

17 NCAC 04B .2303          COLD STORAGE ROOM

 

History Note:        Authority G.S. 105‑70; 105‑262;

Eff. February 1, 1976;

Repealed Eff. December 1, 1997.

 

SECTION .2400 ‑ PRESSING CLUBS: DRY CLEANING PLANTS: AND HAT BLOCKERS

 

17 NCAC 04B .2401          RUGS ONLY

17 NCAC 04B .2402          CLEANING FURNITURE IN THE HOME

 

History Note:        Authority G.S. 105‑74; 105‑262;

Eff. February 1, 1976;

Repealed Eff. December 1, 1997.

 

SECTION .2500 ‑ BARBERSHOPS AND BEAUTY SHOPS

 

17 NCAC 04B .2501          STUDENTS

17 NCAC 04B .2502          ELECTROLYSIS

 

History Note:        Authority G.S. 105‑75; 105‑262;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

SECTION .2600 ‑ SODA FOUNTAINS: SOFT DRINK STANDS

 

17 NCAC 04B .2601          APPLICABILITY OF LICENSE TO ANOTHER

 

History Note:        Authority G.S. 105‑79; 105‑262;

Eff. February 1, 1976;

Repealed Eff. July 1, 1979.

 

17 NCAC 04B .2602          PRISON CAMPS

 

History Note:        Authority G.S. 105‑65.2; 105‑262;

Eff. February 1, 1976;

Transferred and Recodified to 17 NCAC 4B .4506 Eff. July 1, 1990.

 

17 NCAC 04B .2603          VETERANS CLUBS

 

History Note:        Authority G.S. 105‑65.2; 105‑262;

Eff. February 1, 1976;

Amended Eff. July 1, 1979;

Transferred and Recodified to 17 NCAC 4B .4507 Eff. July 1, 1990.

 

17 NCAC 04B .2604          COMMISSARY

 

History Note:        Authority G.S. 105‑65.2; 105‑262;

Eff. February 1, 1976;

Transferred and Recodified to 17 NCAC 4B .4508 Eff. July 1, 1990.

 

17 NCAC 04B .2605          MUNICIPALITY

 

History Note:        Authority G.S. 105‑65.2; 105‑262;

Eff. February 1, 1976;

Transferred and Recodified to 17 NCAC 4B .4509 Eff. July 1, 1990.

 

17 NCAC 04B .2606          DISPENSER OPERATOR NOT LIABLE

 

History Note:        Authority G.S. 105‑65.2; 105‑262;

Eff. February 1, 1976;

Amended Eff. July 1, 1979;

Repealed Eff. October 30, 1981.

 

SECTION .2700 ‑ DEALERS IN PISTOLS: ETC.

 

17 NCAC 04B .2701          PISTOL LICENSE COVERS METALLIC CARTRIDGE

17 NCAC 04B .2702          SEPARATE LICENSE FOR BLANK CARTRIDGE PISTOLS

17 NCAC 04B .2703          APPLICABILITY OF LICENSE TO ANOTHER

 

History Note:        Authority G.S. 105‑80; 105‑262;

Eff. February 1, 1976;

Repealed Eff. July 1, 1990.

 

SECTION .2800 ‑ PIANOS: ORGANS: VICTROLAS: RECORDS: RADIOS: ACCESSORIES

 

17 NCAC 04B .2801          FREE RECORD WITH PURCHASE OF MERCHANDISE

 

History Note:        Authority G.S. 105‑82; 105‑262;

Eff. February 1, 1976;

Amended Eff. October 30, 1981;

Transferred and Recodified to 17 NCAC 4B .4519 Eff. July 1, 1990.

 

17 NCAC 04B .2802          FLASHLIGHT BATTERIES

 

History Note:        Authority G.S. 105‑82; 105‑262;

Eff. February 1, 1976;

Transferred and Recodified to 17 NCAC 4B .4520 Eff. July 1, 1990.

 

17 NCAC 04B .2803          MUSICAL TAPES

 

History Note:        Authority G.S. 105‑82; 105‑262;

Eff. June 11, 1977;

Repealed Eff. September 20, 1977.

 

17 NCAC 04B .2804          SHORTWAVE RADIOS

 

History Note:        Authority G.S. 105‑82; 105‑262;

Eff. June 11, 1977;

Transferred and Recodified to 17 NCAC 4B .4521 Eff. July 1, 1990.

 

SECTION .2900 ‑ INSTALLMENT PAPER DEALER

 

17 NCAC 04B .2901          LIEN IN THIS STATE

 

History Note:        Authority G.S. 105‑83; 105‑262;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

17 NCAC 04B .2902          LIABILITY FOR DIRECT LOANS

A person who makes direct loans and who also buys installment paper is subject to both G.S. 105‑83 and G.S. 105‑88.

 

History Note:        Authority G.S. 105‑83; 105‑88; 105‑262;

Eff. February 1, 1976;

Amended Eff. July 1, 2000.

 

17 NCAC 04B .2903          QUARTERLY return

Form B‑203, Installment Paper Dealer Tax Return, is used to remit the tax imposed under G.S. 105‑83.

 

History Note:        Authority G.S. 105‑83; 105‑262;

Eff. February 1, 1976;

Amended Eff. July 1, 2000; October 30, 1981; June 11, 1977.

 

17 NCAC 04B .2904          TOTAL FACE VALUE

The installment paper dealer tax applies to the total face value of the paper, which value is the sum of the principal shown on the face of the paper plus any accrued interest.

 

History Note:        Authority G.S. 105‑83; 105‑262;

Eff. June 11, 1977;

Amended Eff. June 1, 1979.

 

17 NCAC 04B .2905          NONRESIDENT ENGAGED IN BUSINESS

G.S. 105‑83 does not impose a tax on the business of dealing in, buying and/or discounting installment paper which is engaged in exclusively in a foreign state.  When any of the activity incident to such business occurs in North Carolina, G.S. 105‑83 applies.  Such activities include the promotion and solicitation of such business by employees or agents within this State, whether or not the transfer of such paper is consummated in this State.

 

History Note:        Authority G.S. 105‑83; 105‑262;

Eff. July 1, 1984.

 

SECTION .3000 ‑ LAUNDRIES

 

17 NCAC 04B .3001          EDUCATIONAL INSTITUTIONS

17 NCAC 04B .3002          RUGS ONLY

 

History Note:        Authority G.S. 105‑85; 105‑262;

Eff. February 1, 1976;

Repealed Eff. December 1, 1997.

 

17 NCAC 04B .3003          SHIRTS OR UNIFORMS

 

History Note:        Authority G.S. 105‑85; 105‑262;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

17 NCAC 04B .3004          INDUSTRIAL RAGS AND WIPERS

 

History Note:        Authority G.S. 105‑85; 105‑262;

Eff. February 1, 1976;

Repealed Eff. December 1, 1997.

 

17 NCAC 04B .3005          HOME‑SIZE MACHINES

 

History Note:        Authority G.S. 105‑85; 105‑262;

Eff. February 1, 1976;

Repealed Eff. July 1, 1990.

 

17 NCAC 04B .3006          DIAPER SERVICES

 

History Note:        Authority G.S. 105‑85; 105‑262;

Eff. February 1, 1976;

Amended Eff. January 1, 1994;

Repealed Eff. December 1, 1997.

 

17 NCAC 04B .3007          APARTMENT OWNER EXEMPTION

 

History Note:        Authority G.S. 105‑85; 105‑262;

Eff. June 11, 1977;

Repealed Eff. October 30, 1981.

 

SECTION .3100 ‑ OUTDOOR ADVERTISING

 

 

17 NCAC 04B .3101          ADVERTISING BY CANDIDATE FOR PUBLIC OFFICE

17 NCAC 04B .3102          SUPPLEMENTAL APPLICATION

 

History Note:        Authority G.S. 105‑86; 105‑262;

Eff. February 1, 1976;

Repealed Eff. December 1, 1997.

 

SECTION .3200 ‑ MOTOR ADVERTISERS

 

17 NCAC 04B .3201          PRODUCTS OF ICE CREAM

17 NCAC 04B .3202          PRODUCTS OF OTHERS

17 NCAC 04B .3203          NO PRODUCT INVOLVED

 

History Note:        Authority G.S. 105‑87; 105‑262;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

SECTION .3300 ‑ LOAN AGENCIES OR BROKERS

 

17 NCAC 04B .3301          REAL ESTATE LOANS: LOANING OWN FUNDS

A person who, as agent, engages in the business of negotiating real estate loans using funds belonging to his loan correspondents is subject to real estate license tax under G.S. 105-41.  A person making real estate loans in his own name with his own funds and selling those loans to insurance companies and other loan investment companies is subject to loan agency license under G.S. 105-88 unless meeting the exemption under subsection (b) of that section.  A person engaging in both activities is subject to both licenses.

 

History Note:        Authority G.S. 105‑88; 105‑41; 105‑262;

Eff. February 1, 1976;

Amended Eff. January 1, 1994.

 

17 NCAC 04B .3302          REAL ESTATE LOANS: PERSONAL PROPERTY COLLATERAL

A person who negotiates real estate loans for others and also includes as part of the collateral mortgages on automobiles or other personal property is subject to loan agency license under G.S. 105‑88 and real estate license under G.S. 105‑41.

 

History Note:        Authority G.S. 105‑88; 105‑41; 105‑262;

Eff. February 1, 1976.

 

SECTION .3400 ‑ AUTOMOBILE: WHOLESALE SUPPLY DEALERS: AND SERVICE STATIONS

 

17 NCAC 04B .3401          APPLICABILITY OF LICENSE TO ANOTHER

17 NCAC 04B .3402          PARKING FACILITIES

17 NCAC 04B .3403          AUTO DEALER LICENSE COVERS OTHER ACTIVITY

17 NCAC 04B .3404          RECAPPING TIRES ONLY

 

History Note:        Authority G.S. 105‑89; 105‑262;

Eff. February 1, 1976;

Amended Eff. January 1, 1994;

Repealed Eff. December 1, 1997.

 

17 NCAC 04B .3405          CITY‑WIDE LICENSE

 

History Note:        Authority G.S. 105‑89; 105‑262;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

17 NCAC 04B .3406          NO TRANSFER FEE FOR CITY‑WIDE LICENSE

17 NCAC 04B .3407          FINANCE COMPANIES

17 NCAC 04B .3408          SELF‑SERVICE CAR WASH

 

History Note:        Authority G.S. 105‑89; 105‑102.5; 105‑262;

Eff. February 1, 1976;

Amended Eff. January 1, 1994; July 1, 1990; July 1, 1979;

Repealed Eff. December 1, 1997.

 

17 NCAC 04B .3409          GROCERY STORE SALES OF AUTOMOTIVE PRODUCTS

17 NCAC 04B .3410          AUTOMOBILE AUCTION

17 NCAC 04B .3411          CAR BROKERS

17 NCAC 04B .3412          MOBILE SERVICE AND REPAIR

 

History Note:        Authority G.S. 105‑89; 105‑262;

Eff. June 11, 1977;

Amended Eff. July 1, 1990;

Repealed Eff. December 1, 1997.

 

17 NCAC 04B .3413          APPLYING FULL YEAR AND HALF‑YEAR LICENSE

17 NCAC 04B .3414          GARAGE SELLING TO ANOTHER GARAGE

 

History Note:        Authority G.S. 105‑89; 105‑262;

Eff. April 1, 1986;

Amended Eff. July 1, 1990;

Repealed Eff. December 1, 1997.

 

SECTION .3500 ‑ MOTORCYCLE DEALERS

 

17 NCAC 04B .3501          MOTORS INSTALLED TO FRAMES: MO‑PEDS

17 NCAC 04B .3502          CHAIN STORE LICENSE

 

History Note:        Authority G.S. 105‑89.1; 105-102.5; 105‑262;

Eff. February 1, 1976;

Amended Eff. October 30, 1981; June 1, 1979;

Repealed Eff. December 1, 1997.

 

SECTION .3600 ‑ EMIGRANT AND EMPLOYMENT AGENTS

 

17 NCAC 04B .3601          LIABILITY FOR TWO LICENSES

17 NCAC 04B .3602          AGENCIES PROVIDING TEMPORARY WORKERS

 

History Note:        Authority G.S. 105‑90; 105‑262;

Eff. February 1, 1976;

Repealed Eff. December 1, 1997.

 

SECTION .3700 ‑ PLUMBERS: HEATING CONTRACTORS: AND ELECTRICIANS

 

17 NCAC 04B .3701          AIR CONDITIONING TAXABLE UNDER G.S. 105‑54

 

History Note:        Authority G.S. 105‑91; 105‑54; 105‑262;

Eff. February 1, 1976;

Repealed Eff. January 1, 1994.

 

17 NCAC 04B .3702          ONE LICENSE COVERS ALL ACTIVITIES LISTED

 

History Note:        Authority G.S. 105‑91; 105‑262;

Eff. February 1, 1976;

Repealed Eff. December 1, 1997.

 

17 NCAC 04B .3703          ONE‑HALF RATE

 

History Note:        Authority G.S. 105‑91; 105‑262;

Eff. February 1, 1976;

Amended Eff. June 11, 1977;

Repealed Eff. October 30, 1981.

 

17 NCAC 04B .3704          STRUCTURES SUPPORTING ELECTRICAL FIXTURES

 

History Note:        Authority G.S. 105‑91; 105‑262;

Eff. June 11, 1977;

Amended Eff. January 1, 1994;

Repealed Eff. December 1, 1997.

 

SECTION .3800 ‑ TRADING STAMPS

 

17 NCAC 04B .3801          MERCHANT WHO GIVES AND REDEEMS STAMPS

17 NCAC 04B .3802          REDEMPTION STORE LIABILITY

 

History Note:        Authority G.S. 105‑92; 105‑262;

Eff. February 1, 1976;

Repealed Eff. July 1, 1984.

 

SECTION .3900 ‑ MANUFACTURERS OF ICE CREAM

 

17 NCAC 04B .3901          RETAIL LICENSE

 

History Note:        Authority G.S. 105‑97; 105‑262;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

17 NCAC 04B .3902          ICE CREAM DEFINED FOR THIS SECTION

 

History Note:        Authority G.S. 105‑97; 105‑262;

Eff. February 1, 1976;

Repealed Eff. December 1, 1997.

 

17 NCAC 04B .3903          MOBILE UNITS

 

History Note:        Authority G.S. 105‑97; 105‑262;

Eff. February 1, 1976;

Repealed Eff. July 1, 1990.

 

SECTION .4000 ‑ BRANCH OR CHAIN STORES

 

17 NCAC 04B .4001          ABC STORES

 

History Note:        Authority G.S. 105‑98; 105‑262;

Eff. February 1, 1976;

Repealed Eff. December 1, 1997.

 

17 NCAC 04B .4002          BAKERY THRIFT STORES

 

History Note:        Authority G.S. 105‑98; 105‑262;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

17 NCAC 04B .4003          BEACH STAND OR STORE

17 NCAC 04B .4004          COAL DEALER

17 NCAC 04B .4005          EXEMPTION: WHOLESALE SALE

 

History Note:        Authority G.S. 105‑98; 105‑262;

Eff. February 1, 1976;

Amended Eff. January 1, 1994; October 30, 1981;

Repealed Eff. December 1, 1997.

 

17 NCAC 04B .4006          FERTILIZERS: SEED: ETC.

 

History Note:        Authority G.S. 105‑98; 105‑262;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

17 NCAC 04B .4007          LEASED DEPARTMENTS

17 NCAC 04B .4008          MEAT PACKINGHOUSES

17 NCAC 04B .4009          PARTNERSHIP AND CORPORATION

17 NCAC 04B .4010          REDEMPTION STORES

17 NCAC 04B .4011          RESTAURANTS

17 NCAC 04B .4012          UNDERTAKING

17 NCAC 04B .4013          WAREHOUSE

17 NCAC 04B .4014          WHOLESALE AND RETAIL SIMILAR IN CHARACTER

 

History Note:        Authority G.S. 105‑98; 105‑262;

Eff. February 1, 1976;

Amended Eff. January 1, 1994; July 1, 1984; June 11, 1977;

Repealed Eff. December 1, 1997.

 

SECTION .4100 ‑ WHOLESALE DISTRIBUTORS OF MOTOR FUELS

 

17 NCAC 04B .4101          SUPPLEMENTAL FORM

17 NCAC 04B .4102          ACTING AS DISTRIBUTOR AND RETAILER

 

History Note:        Authority G.S. 105‑99; 105‑262;

Eff. February 1, 1976;

Repealed Eff. December 1, 1997.

 

17 NCAC 04B .4103          MOTOR FUEL NOT FOR HIGHWAY PURPOSES

 

History Note:        Authority G.S. 105‑99; 105‑262;

Eff. February 1, 1976;

Repealed Eff. January 1, 1994.

 

SECTION .4200 ‑ JUNK DEALERS

 

17 NCAC 04B .4201          INDUSTRIAL PLANT

17 NCAC 04B .4202          JUNKED CARS

17 NCAC 04B .4203          AUTO DEALER

 

History Note:        Authority G.S. 105‑102; 105‑262;

Eff. February 1, 1976;

Repealed Eff. July 1, 1984.

 

17 NCAC 04B .4301          APPLICATION FOR PRIVILEGE LICENSE

17 ncac 04b .4302          privilege license

 

History Note:        Authority G.S. 105-33; 105‑104; 105‑262;

Eff. February 1, 1976;

Amended Eff. December 1, 1997; July 1, 1984;

Repealed Eff. July 1, 2000.

 

17 NCAC 04B .4401          PENALTY PROVISIONS

17 ncac 04b .4402          rate of penalty; interest

 

History Note:        Authority G.S. 105‑109; 105-109.1; 105‑262;

Eff. February 1, 1976;

Amended Eff. January 1, 1994; July 1, 1990; March 14, 1980;

Repealed Eff. July 1, 2000.

 

SECTION .4500 ‑ GENERAL BUSINESS

 

17 NCAC 04B .4501          SMALL TWO‑WHEEL VEHICLE

17 NCAC 04B .4502          BOTTLER SELLING DRINK DISPENSERS

17 NCAC 04B .4503          NOT SPECIFICALLY MENTIONED

17 NCAC 04B .4504          GOVERNMENT CAMPGROUNDS

17 NCAC 04B .4505          COLLEGE UNION

17 NCAC 04B .4506          PRISON CAMPS

17 NCAC 04B .4507          VETERANS CLUBS

17 NCAC 04B .4508          COMMISSARY

17 NCAC 04B .4509          MUNICIPALITY

17 NCAC 04B .4510          FEDERAL GOVERNMENT

17 NCAC 04B .4511          STATE GOVERNMENT

17 NCAC 04B .4512          CREDIT UNIONS

17 NCAC 04B .4513          SCHOOL LUNCHROOM

17 NCAC 04B .4514          GOVERNMENTAL ACTIVITY

17 NCAC 04B .4515          NONPROFIT PRIVATE CLUBS

17 NCAC 04B .4516          SHUFFLEBOARD, PINBALL AND BOWLING MACHINES

17 NCAC 04B .4517          SKI SLOPES: ICE SKATING AND ROLLER RINKS

17 NCAC 04B .4518          SEVERAL OPERATORS AT ONE LOCATION

17 NCAC 04B .4519          FREE RECORD WITH PURCHASE OF MERCHANDISE

17 NCAC 04B .4520          FLASHLIGHT BATTERIES

 

History Note:        Authority G.S. 105‑102.5; 105‑262;

Eff. February 1, 1976;

Amended Eff. October 30, 1981; July 1, 1979; June 11, 1977;

17 NCAC 4B .4501 is Transferred and Recodified from 17 NCAC 4B .1102 Eff. July 1, 1990;

17 NCAC 4B .4502 is Transferred and Recodified from 17 NCAC 4B .1202 Eff. July 1, 1990;

17 NCAC 4B .4503 is Transferred and Recodified from 17 NCAC 4B .1203 Eff. July 1, 1990;

17 NCAC 4B .4504 is Transferred and Recodified from 17 NCAC 4B .1708 Eff. July 1, 1990;

17 NCAC 4B .4505 is Transferred and Recodified from 17 NCAC 4B .1902 Eff. July 1, 1990;

17 NCAC 4B .4506 is Transferred and Recodified from 17 NCAC 4B .2602 Eff. July 1, 1990;

17 NCAC 4B .4507 is Transferred and Recodified from 17 NCAC 4B .2603 Eff. July 1, 1990;

17 NCAC 4B .4508 is Transferred and Recodified from 17 NCAC 4B .2604 Eff. July 1, 1990;

17 NCAC 4B .4509 is Transferred and Recodified from 17 NCAC 4B .2605 Eff. July 1, 1990;

17 NCAC 4B .4510 is Transferred and Recodified from 17 NCAC 4B .2108 Eff. July 1, 1990;

17 NCAC 4B .4511 is Transferred and Recodified from 17 NCAC 4B .2110 Eff. July 1, 1990;

17 NCAC 4B .4512 is Transferred and Recodified from 17 NCAC 4B .2111 Eff. July 1, 1990.

17 NCAC 4B .4513 is Transferred and Recodified from 17 NCAC 4B .2112 Eff. July 1, 1990;

17 NCAC 4B .4514 is Transferred and Recodified from 17 NCAC 4B .2202 Eff. July 1, 1990;

17 NCAC 4B .4515 is Transferred and Recodified from 17 NCAC 4B .2203 Eff. July 1, 1990;

17 NCAC 4B .4516 is Transferred and Recodified from 17 NCAC 4B .2204 Eff. July 1, 1990;

17 NCAC 4B .4517 is Transferred and Recodified from 17 NCAC 4B .2205 Eff. July 1, 1990;

17 NCAC 4B .4518 is Transferred and Recodified from 17 NCAC 4B .2207 Eff. July 1, 1990;

17 NCAC 4B .4519 is Transferred and Recodified from 17 NCAC 4B .2801 Eff. July 1, 1990;

17 NCAC 4B .4520 is Transferred and Recodified from 17 NCAC 4B .2802 Eff. July 1, 1990;

Amended Eff. January 1, 1994; July 1, 1990;

Repealed Eff. December 1, 1997.

 

17 NCAC 04B .4521          SHORTWAVE RADIOS

 

History Note:        Authority G.S. 105‑102.5; 105‑262;

Eff. June 11, 1977;

17 NCAC 4B .4521 is Transferred and Recodified from 17 NCAC 4B .2804 Eff. July 1, 1990;

Amended Eff. July 1, 1990;

Repealed Eff. December 1, 1997.