§ 105-37.1. Dances, athletic events, shows, exhibitions, and other entertainments. - North Carolina Statutes

§ 105‑37.1.  Dances,athletic events, shows, exhibitions, and other entertainments.

(a)        Scope. – Aprivilege tax is imposed on the gross receipts of a person who is engaged inany of the following:

(1)        Giving, offering, ormanaging a dance or an athletic contest for which an admission fee in excess offifty cents (50¢) is charged.

(2)        Giving, offering, ormanaging a form of amusement or entertainment that is not taxed by anotherprovision of this Article and for which an admission fee is charged.

(3)        Exhibiting aperformance, show, or exhibition, such as a circus or dog show, that is nottaxed by another provision of this Article.

(b)        Rate and Payment. –The rate of the privilege tax is three percent (3%) of the gross receipts fromthe activities described in subsection (a) of this section. The tax is due whena return is due. A return is due by the 10th day after the end of each monthand covers the gross receipts received during the previous month.

(c)        Advance Report. – Aperson who owns or controls a performance, show, or exhibition subject to thetax imposed by this section and who plans to bring the performance to thisState from outside the State must file a statement with the Secretary thatlists the dates, times, and places of the performance, show, or exhibition. Thestatement must be filed no less than five days before the first performance,show, or exhibition in this State.

(d)        Local Taxes. –Cities may levy a license tax on a person taxed under subdivision (a)(1) or(a)(2) of this section; however, the tax may not exceed twenty‑fivedollars ($25.00). Cities may levy a license tax on a person taxed undersubdivision (a)(3) of this section; however, the tax may not exceed twenty‑fivedollars ($25.00) for each day or part of a day the performance, show, orexhibition is given at each location.

Counties may not levy alicense tax on a person taxed under subdivision (a)(1) or (a)(2) of thissection. Counties may levy a license tax on a person taxed under subdivision(a)(3) to the same extent as a city. (1939, c. 158, ss. 105, 106;1943, c. 400, s. 2; 1945, c. 708, s. 2; 1947, c. 501, s. 2; 1963, c. 1231;1967, c. 865; 1973, c. 476, s. 193; c. 476, s. 193; 1977, c. 657, s. 1; 1981,c. 2; c. 83, s. 3; c. 977; 1985, c. 376; 1985 (Reg. Sess., 1986), c. 819, s. 3;1987 (Reg. Sess., 1988), c. 1082, s. 1.1; 1989, c. 584, ss. 5, 6; 1989 (Reg.Sess., 1990), c. 814, s. 2; 1991, c. 45, s. 2; 1996, 2nd Ex. Sess., c. 14, s.20; 1998‑95, ss. 4, 5; 1999‑337, s. 14(a); 1999‑456, s. 26.)