§ 106-507. Exhibits exempt from State and county taxes. - North Carolina Statutes

§ 106‑507. Exhibits exempt from State and county taxes.

Any society or association organized under the provisions of thisChapter, desiring to be exempted from the payment of State, county, and citylicense taxes on its exhibits, shows, attractions, and amusements, shall eachyear, not later than 60 days prior to the opening date of its fair, file anapplication with the Secretary of Revenue for a permit to operate without thepayment of said tax; said  application shall state the various types of exhibitsand amusements for which the exemption is asked, and also the date and placethey are to be exhibited. The Secretary of Revenue shall immediately refer saidapplication to the Commissioner of Agriculture for approval or rejection. Ifthe application is approved by said Commissioner of Agriculture, the Secretaryof Revenue shall issue a permit to said society or association authorizing itto exhibit within its fairgrounds and during the period of its fair, withoutthe payment of  any State, county, or city license tax, all exhibits, shows,attractions, and amusements as were approved. Provided, however, that theSecretary of Revenue shall have the right to cancel said permit at any timeupon the recommendation of said Commissioner of Agriculture. Any society orassociation failing to so obtain a permit from the Secretary of Revenue orhaving its permit canceled shall pay the same State, county, and city licensetaxes as may be fixed by law for all other persons or corporations exhibitingfor profit within the State shows, carnivals, or other attractions. (1905, c. 513, s. 2; Rev., s. 3871; C.S., s. 4944;1935, c. 371, s. 107; 1949, c. 829, s. 2; 1973, c. 476, s. 193.)