NORTH CAROLINA GENERAL ASSEMBLY

1965 SESSION

 

 

CHAPTER 1078

SENATE BILL 535

 

 

AN ACT TO AMEND G.S. 105-65.1 RELATING TO LICENSE FEES FOR DISTRIBUTORS OR OPERATORS OF SOFT DRINK DISPENSERS.

 

The General Assembly of North Carolina do enact:

 

Section 1.  G.S. 105-65.1, as the same appears in the 1965 Replacement Volume 2D of the General Statutes of North Carolina, is hereby amended as follows:

(a)        By striking out all of subsection (b)(1) and inserting in lieu thereof the following:

"In addition to the above annual distributor's or operator's license, every distributor or operator distributing or operating dispensers or machines designed or used for the dispensing or selling of soft drinks shall apply for and obtain from the Commissioner of Revenue a Statewide license for such dispensers or machines so operated, and shall pay therefor an annual soft drink dispenser tax according to the following schedule:

For not over 50 soft drink dispensers....................................................... $ 355.00

For 51 and not over 100 soft drink dispensers.......................................... 1,070.00

For 101 and not over 150 soft drink dispensers........................................ 1,785.00

For 151 and not over 200 soft drink dispensers........................................ 2,500.00

For each 50 or fraction thereof additional

soft drink dispensers over 200............................................................ 715.00.

"Where a distributor or operator procures a license under one of the lower tax brackets under the above schedule and adds additional soft drink dispensers during the tax year whereby license becomes due in a higher tax bracket, such licensee shall apply for additional license based upon the difference between the amount paid and the amount due in the higher bracket. Such additional license shall be applied for at the end of the month in which the additional license became due."

(b)        By deleting the last sentence of paragraph 3 of subsection (a) and inserting in lieu thereof the following: "The operator of any machine or dispenser not so identified shall be liable for additional license tax as levied by subsection (b)(2)."

Sec. 2.  G.S. 105-250.1 is hereby amended by changing the period at the end of item (3) of paragraph 1 to a colon and adding the following: "Provided that this item (3) shall not be applicable to distributors or operators of soft drink dispensers who have complied with the provisions of G.S. 105-65.1(b)(1)."

Sec. 3.  All laws and clauses of laws in conflict with this Act are hereby repealed.

Sec. 4.  This Act shall be in full force and effect on and after July 1, 1965.

In the General Assembly read three times and ratified, this the 16th day of June, 1965.