04 NCAC 02S .0615. SPORTS CLUB: CLUB ACTIVITY FEES

Club activity fees may only include revenues from the following:

(1)           membership dues paid for golf or tennis privileges;

(2)           court or greens fees paid by patrons for the privilege of using the golf course or the tennis court located on the sports club's premises;

(3)           receipts for food if the establishment operates a restaurant on its licensed premises;

(4)           equipment sales on the sports club's licensed premises;

(5)           golf cart rental fees;

(6)           teaching fees paid to golf or tennis professionals for lessons given on the sports club's premises;

(7)           equipment rental fees, if the equipment is rented for use on the sports club's golf course or tennis court;

(8)           entry fees for golf or tennis tournaments held on the sports club's premises;

(9)           revenue generated by the sale of tickets to golf or tennis tournaments held on the sports club's premises.

 

History Note:        Filed as a Temporary Adoption Eff. September 24, 1993 for a Period of 180 Days or Until the Permanent Rule Becomes Effective, Whichever is Sooner;

Authority G.S. 18B‑207; 18B‑1000(5a); 18B‑1008;

Eff. February 1, 1994.