NORTH CAROLINA GENERAL ASSEMBLY

1975 SESSION

 

 

CHAPTER 327

HOUSE BILL 594

 

 

AN ACT TO PRECLUDE LOCAL GOVERNMENTS FROM IMPOSING PRIVILEGE LICENSE TAXES UPON MANUFACTURERS, PRODUCERS, BOTTLERS AND DISTRIBUTORS OF SOFT DRINKS.

 

The General Assembly of North Carolina enacts:

 

Section 1.  Article 2B of Subchapter I, Chapter 105 of the General Statutes, entitled "Schedule B-B. Soft Drink Tax", is hereby amended by adding immediately after G.S. 105‑113.50 a new section, G.S. 105-113.50A, to read as follows:

"§ 105-113. 50A.  Local taxation. — Except as authorized by G.S. 105-79, no county, city or town shall levy any privilege license tax upon the business of bottling, manufacturing, producing, purchasing, selling at wholesale or retail, jobbing, consigning, using, shipping or distributing for the purpose of sale within this State, soft drinks in bottles or other closed containers."

Sec. 2.  This act shall become effective on June 30, 1975.

In the General Assembly read three times and ratified, this the 19th day of May, 1975.