North Carolina Administrative Code (Last Updated: November 13, 2014) |
TITLE 17. REVENUE |
CHAPTER 04. LICENSE AND EXCISE TAX DIVISION |
SUBCHAPTER B. LICENSE TAXES |
17 NCAC 04B .0101. SEPARATE LICENSE [REPEALED] |
17 NCAC 04B .0102. TRANSFER FEE [REPEALED] |
17 NCAC 04B .0103. SEASONAL BUSINESS [REPEALED] |
17 NCAC 04B .0104-.0107. REPEALED |
17 NCAC 04B .0108. INDIAN RESERVATIONS [REPEALED] |
17 NCAC 04B .0109. MAIL‑ORDER BUSINESS [REPEALED] |
17 NCAC 04B .0110. LOCATION WITHIN MILE OF TWO CITIES [REPEALED] |
17 NCAC 04B .0201-.0202. REPEALED |
17 NCAC 04B .0203. PART TIME [REPEALED] |
17 NCAC 04B .0301. NOT PRORATED [REPEALED] |
17 NCAC 04B .0302. COMPUTATION AND PAYMENT OF AMUSEMENT GROSS RECEIPTS TAXES |
17 NCAC 04B .0303. MEMBERSHIP ADMITTANCE FEE |
17 NCAC 04B .0304. FOOD AND ENTERTAINMENT |
17 NCAC 04B .0305. DANCES AND ATHLETIC CONTESTS [REPEALED] |
17 NCAC 04B .0306. CIVIC ORGANIZATION AMUSEMENTS |
17 NCAC 04B .0307. INDIAN RESERVATION [REPEALED] |
17 NCAC 04B .0308. DRAG STRIPS AND GO-CART RACES |
17 NCAC 04B .0309. GO‑CART RACES [REPEALED] |
17 NCAC 04B .0310. FISHING PIERS |
17 NCAC 04B .0311. HORSE AND DOG SHOWS |
17 NCAC 04B .0312. RATTLESNAKE MILKINGS |
17 NCAC 04B .0313. AGRICULTURAL FAIRS [REPEALED] |
17 NCAC 04B .0401-.0402. REPEALED |
17 NCAC 04B .0403. REPORT OF GROSS RECEIPTS TAX [REPEALED] |
17 NCAC 04B .0404. DETERMINING NUMBER OF VEHICLES [REPEALED] |
17 NCAC 04B .0405. EXPECTED CONTRIBUTION [REPEALED] |
17 NCAC 04B .0501. LOCATION AND DATE [REPEALED] |
17 NCAC 04B .0502. NOT PRORATED [REPEALED] |
17 NCAC 04B .0503. REPORT OF GROSS RECEIPTS TAX [REPEALED] |
17 NCAC 04B .0504. AGRICULTURAL FAIRS |
17 NCAC 04B .0505. NO ADDITIONAL PRIVILEGE LICENSES [REPEALED] |
17 NCAC 04B .0601. GROSS RECEIPTS OF $1,000 OR LESS [REPEALED] |
17 NCAC 04B .0602. APPRAISALS ONLY [REPEALED] |
17 NCAC 04B .0603. INDEPENDENT BOOKKEEPING |
17 NCAC 04B .0604. CPA'S: NOT A REGULATORY LICENSE |
17 NCAC 04B .0605. DRAFTSMAN |
17 NCAC 04B .0606. GRAVE PLOTS |
17 NCAC 04B .0607. LAND SURVEYOR |
17 NCAC 04B .0608. MASSEURS OR MASSEUSES |
17 NCAC 04B .0609. OPTICIAN |
17 NCAC 04B .0610. PHYSICAL THERAPIST |
17 NCAC 04B .0611. PRACTICING PHYSICIANS |
17 NCAC 04B .0612. GOVERNMENT PHYSICIANS |
17 NCAC 04B .0613. PHYSICIAN: CONSULTANT ON LAB EXAM [REPEALED] |
17 NCAC 04B .0614. PSYCHOLOGIST |
17 NCAC 04B .0615. SUSPENSION OF PROFESSIONAL LICENSES [REPEALED] |
17 NCAC 04B .0701-.0702. REPEALED |
17 NCAC 04B .0801. SINGLE DELIVERIES OF 100 POUNDS OR LESS [REPEALED] |
17 NCAC 04B .0802. SOLICITING WITHOUT PROFIT [REPEALED] |
17 NCAC 04B .0901-.0902. REPEALED |
17 NCAC 04B .1001-.1003. REPEALED |
17 NCAC 04B .1101. APPLICABILITY OF LICENSE TO ANOTHER [REPEALED] |
17 NCAC 04B .1102. SMALL TWO‑WHEEL VEHICLE |
17 NCAC 04B .1201. BURNERS USING PETROLEUM GAS [REPEALED] |
17 NCAC 04B .1202. BOTTLER SELLING DRINK DISPENSERS |
17 NCAC 04B .1203. NOT SPECIFICALLY MENTIONED |
17 NCAC 04B .1204-.1206. REPEALED |
17 NCAC 04B .1207-.1208. REPEALED |
17 NCAC 04B .1301. PRODUCTS OF THE DAIRY [REPEALED] |
17 NCAC 04B .1302. ICES [REPEALED] |
17 NCAC 04B .1303. FLEA MARKET [REPEALED] |
17 NCAC 04B .1304. NOT PRORATED NOR TRANSFERABLE [REPEALED] |
17 NCAC 04B .1305. OTHER APPLICABLE LICENSES DUE [REPEALED] |
17 NCAC 04B .1306. PEDDLING BY FOOT VS PEDDLING BY VEHICLE [REPEALED] |
17 NCAC 04B .1307. FISH EXEMPTION [REPEALED] |
17 NCAC 04B .1308. LICENSE PROCUREMENT AND DISPLAY [REPEALED] |
17 NCAC 04B .1309. INFORMATION TO REVENUE DEPARTMENT [REPEALED] |
17 NCAC 04B .1401-.1407. REPEALED |
17 NCAC 04B .1501. LIABILITY [REPEALED] |
17 NCAC 04B .1502. REPORT OF FINANCIAL STANDING [REPEALED] |
17 NCAC 04B .1601-.1602. REPEALED |
17 NCAC 04B .1701. AMERICAN VS EUROPEAN PLAN [REPEALED] |
17 NCAC 04B .1702. SEASONAL RATE [REPEALED] |
17 NCAC 04B .1703-.1706. REPEALED |
17 NCAC 04B .1707. PRIVATE RESIDENCES OR COTTAGES [REPEALED] |
17 NCAC 04B .1708. GOVERNMENT CAMPGROUNDS |
17 NCAC 04B .1709. HOTELS CHARGING ADMISSION TO ENTERTAINMENT [REPEALED] |
17 NCAC 04B .1801. SANDWICH VENDING MACHINES [REPEALED] |
17 NCAC 04B .1802. APPLICABILITY OF LICENSE TO ANOTHER [REPEALED] |
17 NCAC 04B .1803-.1806. REPEALED |
17 NCAC 04B .1807-.1810. REPEALED |
17 NCAC 04B .1811. FOOD SERVICE OPERATION OF VENDING MACHINE OPERATOR [REPEALED] |
17 NCAC 04B .1901. TABLE MEASUREMENT [REPEALED] |
17 NCAC 04B .1902. COLLEGE UNION |
17 NCAC 04B .2001. OPERATOR'S LICENSE [REPEALED] |
17 NCAC 04B .2002. COIN‑OPERATED RADIO OR TELEVISION [REPEALED] |
17 NCAC 04B .2003. SEMIANNUAL INFORMATIONAL REPORT [REPEALED] |
17 NCAC 04B .2101-.2102. REPEALED |
17 NCAC 04B .2103. SEMIANNUAL INFORMATIONAL REPORT [REPEALED] |
17 NCAC 04B .2104. APPLICATION FOR REPLACEMENT LICENSE [REPEALED] |
17 NCAC 04B .2105. NO LOCATION LICENSE WHEN GROSS RECEIPTS DUE [REPEALED] |
17 NCAC 04B .2106. OPERATOR OF CLOSED CONTAINER WITH FIVE DISPENSERS [REPEALED] |
17 NCAC 04B .2107. APPLYING LICENSE TO ANOTHER [REPEALED] |
17 NCAC 04B .2108. FEDERAL GOVERNMENT |
17 NCAC 04B .2109. NATIONAL BANK [REPEALED] |
17 NCAC 04B .2110. STATE GOVERNMENT |
17 NCAC 04B .2111. CREDIT UNIONS |
17 NCAC 04B .2112. SCHOOL LUNCHROOM |
17 NCAC 04B .2113-.2114. REPEALED |
17 NCAC 04B .2115. COIN‑OPERATED GAS PUMPS [REPEALED] |
17 NCAC 04B .2116. PHOTOSTAT AND PHOTOGRAPH MACHINES [REPEALED] |
17 NCAC 04B .2117. DUAL PURPOSE VENDING MACHINE [REPEALED] |
17 NCAC 04B .2201. ONE LICENSE FOR OTHER GAMES [REPEALED] |
17 NCAC 04B .2202. GOVERNMENTAL ACTIVITY |
17 NCAC 04B .2203. NONPROFIT PRIVATE CLUBS |
17 NCAC 04B .2204. SHUFFLEBOARD: PINBALL AND BOWLING MACHINES |
17 NCAC 04B .2205. SKI SLOPES: ICE SKATING AND ROLLER RINKS |
17 NCAC 04B .2206. ARCHERY RANGES [REPEALED] |
17 NCAC 04B .2207. SEVERAL OPERATORS AT ONE LOCATION |
17 NCAC 04B .2208. AMUSEMENT CENTER [REPEALED] |
17 NCAC 04B .2209. ELECTRONIC VIDEO GAMES [REPEALED] |
17 NCAC 04B .2301. INDIVIDUAL EMPLOYING ONE PERSON [REPEALED] |
17 NCAC 04B .2302-.2303. REPEALED |
17 NCAC 04B .2401-.2402. REPEALED |
17 NCAC 04B .2501-.2502. REPEALED |
17 NCAC 04B .2601. APPLICABILITY OF LICENSE TO ANOTHER [REPEALED] |
17 NCAC 04B .2602. PRISON CAMPS |
17 NCAC 04B .2603. VETERANS CLUBS |
17 NCAC 04B .2604. COMMISSARY |
17 NCAC 04B .2605. MUNICIPALITY |
17 NCAC 04B .2606. DISPENSER OPERATOR NOT LIABLE [REPEALED] |
17 NCAC 04B .2701-.2703. REPEALED |
17 NCAC 04B .2801. FREE RECORD WITH PURCHASE OF MERCHANDISE |
17 NCAC 04B .2802. FLASHLIGHT BATTERIES |
17 NCAC 04B .2803. MUSICAL TAPES [REPEALED] |
17 NCAC 04B .2804. SHORTWAVE RADIOS |
17 NCAC 04B .2901. LIEN IN THIS STATE [REPEALED] |
17 NCAC 04B .2902. LIABILITY FOR DIRECT LOANS |
17 NCAC 04B .2903. QUARTERLY RETURN |
17 NCAC 04B .2904. TOTAL FACE VALUE |
17 NCAC 04B .2905. NONRESIDENT ENGAGED IN BUSINESS |
17 NCAC 04B .3001-.3002. REPEALED |
17 NCAC 04B .3003. SHIRTS OR UNIFORMS [REPEALED] |
17 NCAC 04B .3004. INDUSTRIAL RAGS AND WIPERS [REPEALED] |
17 NCAC 04B .3005. HOME‑SIZE MACHINES [REPEALED] |
17 NCAC 04B .3006. DIAPER SERVICES [REPEALED] |
17 NCAC 04B .3007. APARTMENT OWNER EXEMPTION [REPEALED] |
17 NCAC 04B .3101-.3102. REPEALED |
17 NCAC 04B .3201-.3203. REPEALED |
17 NCAC 04B .3301. REAL ESTATE LOANS: LOANING OWN FUNDS |
17 NCAC 04B .3302. REAL ESTATE LOANS: PERSONAL PROPERTY COLLATERAL |
17 NCAC 04B .3401-.3404. REPEALED |
17 NCAC 04B .3405. CITY‑WIDE LICENSE [REPEALED] |
17 NCAC 04B .3406-.3408. REPEALED |
17 NCAC 04B .3409-.3412. REPEALED |
17 NCAC 04B .3413-.3414. REPEALED |
17 NCAC 04B .3501-.3502. REPEALED |
17 NCAC 04B .3601-.3602. REPEALED |
17 NCAC 04B .3701. AIR CONDITIONING TAXABLE UNDER G.S. 105‑54 [REPEALED] |
17 NCAC 04B .3702. ONE LICENSE COVERS ALL ACTIVITIES LISTED [REPEALED] |
17 NCAC 04B .3703. ONE‑HALF RATE [REPEALED] |
17 NCAC 04B .3704. STRUCTURES SUPPORTING ELECTRICAL FIXTURES [REPEALED] |
17 NCAC 04B .3801-.3802. REPEALED |
17 NCAC 04B .3901. RETAIL LICENSE [REPEALED] |
17 NCAC 04B .3902. ICE CREAM DEFINED FOR THIS SECTION [REPEALED] |
17 NCAC 04B .3903. MOBILE UNITS [REPEALED] |
17 NCAC 04B .4001. ABC STORES [REPEALED] |
17 NCAC 04B .4002. BAKERY THRIFT STORES [REPEALED] |
17 NCAC 04B .4003-.4005. REPEALED |
17 NCAC 04B .4006. FERTILIZERS: SEED: ETC. [REPEALED] |
17 NCAC 04B .4007-.4014. REPEALED |
17 NCAC 04B .4101-.4102. REPEALED |
17 NCAC 04B .4103. MOTOR FUEL NOT FOR HIGHWAY PURPOSES [REPEALED] |
17 NCAC 04B .4201-.4203. REPEALED |
17 NCAC 04B .4301-.4302. REPEALED |
17 NCAC 04B .4401-.4402. REPEALED |
17 NCAC 04B .4501-.4520. REPEALED |
17 NCAC 04B .4521. SHORTWAVE RADIOS [REPEALED] |