NORTH CAROLINA GENERAL ASSEMBLY

1979 SESSION

 

 

CHAPTER 131

HOUSE BILL 278

 

 

AN ACT TO AMEND G.S. 105-75 WHICH PLACES A STATE LICENSE TAX ON BARBERSHOPS AND BEAUTY PARLORS.

 

The General Assembly of North Carolina enacts:

 

Section 1.  G.S. 105-75 is rewritten to read as follows:

"§ 105-75.  Barbershops and beauty parlors. — Every person, firm, or corporation engaged in the business of conducting a barbershop, beauty shop or parlor, or other shop of like kind shall apply for and procure from the Secretary of Revenue a State license for the privilege of conducting such business, and shall pay for such license a tax at the rate of two dollars and fifty cents ($2.50) for each barber, manicurist, cosmetologist, beautician, or other operator employed in such barbershop or beauty shop or parlor.

Counties shall not levy a license tax on the businesses taxed under this section, but cities and towns may levy a license tax not in excess of that levied by the State."

Sec. 2.  This act shall become effective July 1, 1979.

In the General Assembly read three times and ratified, this the 12th day of March, 1979.