GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2013
S 1
SENATE BILL 504
Short Title: Lower Ag. Privilege License Taxes. |
(Public) |
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Sponsors: |
Senators Jackson (Primary Sponsor); and Pate. |
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Referred to: |
Finance. |
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March 28, 2013
A BILL TO BE ENTITLED
AN ACT to lower privilege license taxes for businesses selling agricultural products.
The General Assembly of North Carolina enacts:
SECTION 1. G.S. 160A‑211(b) reads as rewritten:
"(b) Barbershop and Salon Restriction. –Restrictions.
– A privilege license tax levied by a city on a barbershop or a beauty
salonbusiness listed in this subsection may not exceed two
dollars and fifty cents ($2.50) for eachthe following:
(1) For a barbershop or a beauty salon, a
rate of two dollars and fifty cents ($2.50) per barber, manicurist,
cosmetologist, beautician, or other operator employed in the barbershop or
beauty salon.employed.
(2) For a business entity that is a wholesaler, receiver, distributor, and importer of fruits and vegetables only, a rate of one hundred dollars ($100.00)."
SECTION 2. This act becomes effective July 1, 2013.