NORTH CAROLINA GENERAL ASSEMBLY

1979 SESSION

 

 

CHAPTER 74

HOUSE BILL 106

 

 

AN ACT TO AMEND G.S. 105-53 TO REQUIRE OPERATORS OF FLEA MARKETS TO PAY THE STATE LICENSE TAX FOR ITINERANT SALESMEN OR MERCHANTS.

 

The General Assembly of North Carolina enacts:

 

Section 1.  G.S. 105-53 is amended by adding a new paragraph after the first paragraph of subsection (d) to read as follows:

"Any person, firm, or corporation which operates a flea market at which any itinerant salesman or merchant exposes for sale any goods, wares, or merchandise shall apply for in advance and procure a State license from the Secretary of Revenue and shall pay for such license a tax of one hundred dollars ($100.00) for each county in which such a flea market is operated. No itinerant salesman or merchant shall be required to procure or pay for a separate license under this section to offer merchandise for sale only at a flea market already licensed under this paragraph."

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

In the General Assembly read three times and ratified, this the 22nd of February, 1979.