NORTH CAROLINA GENERAL ASSEMBLY
1979 SESSION
CHAPTER 1304
HOUSE BILL 330
AN ACT TO REPEAL THE LICENSE TAX ON BARBERSHOPS AND BEAUTY SHOPS.
The General Assembly of North Carolina enacts:
Section 1. G.S. 105-75 is repealed.
Sec. 2. Article 1 of Chapter 105 is amended to add a new section to read as follows:
"§ 105-75.1. Municipal license tax on barbershops and beauty salons. — Cities and towns may levy a license tax on every person, firm, or corporation engaged in the business of conducting a barbershop, beauty salon, or other shop of like kind for the privilege of conducting such business at a rate not to exceed the following:
For each barber, manicurist, cosmetologist, beautician, or other operator employed in such barbershop or beauty shop or parlor - $2.50."
Sec. 3. This act shall become effective July 1, 1981.
In the General Assembly read three times and ratified, this the 25th day of June, 1980.