North Carolina Administrative Code (Last Updated: November 13, 2014) |
TITLE 04. COMMERCE |
CHAPTER 02. ALCOHOLIC BEVERAGE CONTROL COMMISSION |
SUBCHAPTER S. RETAIL BEER: WINE: MIXED BEVERAGES: BROWNBAGGING: ADVERTISING: SPECIAL PERMITS |
04 NCAC 02S .0523. HOTELS: INCOME FROM SALES
Latest version.
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For the purpose of defining a hotel, the term "substantially engaged in the business of furnishing lodging" in G.S. 18B‑1000(4) means that the establishment's gross receipts from the rental of lodging rooms, sale of food, and sale of non‑alcoholic beverages are greater than its gross receipts from the sale of alcoholic beverages.
History Note: Authority G.S. 18B‑1000(4); 18B‑1008;
Eff. July 1, 1992.