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 SEPARATE LICENSE [REPEALED]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 TRANSFER FEE [REPEALED]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 SEASONAL BUSINESS [REPEALED]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 REPEALED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 INDIAN RESERVATIONS [REPEALED]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 MAIL‑ORDER BUSINESS [REPEALED]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 LOCATION WITHIN MILE OF TWO CITIES [REPEALED]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 REPEALED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 PART TIME [REPEALED]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 NOT PRORATED [REPEALED]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 DANCES AND ATHLETIC CONTESTS [REPEALED]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 INDIAN RESERVATION [REPEALED]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 GO‑CART RACES [REPEALED]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 AGRICULTURAL FAIRS [REPEALED]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 REPEALED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 REPORT OF GROSS RECEIPTS TAX [REPEALED]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 DETERMINING NUMBER OF VEHICLES [REPEALED]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 EXPECTED CONTRIBUTION [REPEALED]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 LOCATION AND DATE [REPEALED]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 NOT PRORATED [REPEALED]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 REPORT OF GROSS RECEIPTS TAX [REPEALED]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 NO ADDITIONAL PRIVILEGE LICENSES [REPEALED]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 GROSS RECEIPTS OF $1,000 OR LESS [REPEALED]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 APPRAISALS ONLY [REPEALED]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 PHYSICIAN: CONSULTANT ON LAB EXAM [REPEALED]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 SUSPENSION OF PROFESSIONAL LICENSES [REPEALED]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 REPEALED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 SINGLE DELIVERIES OF 100 POUNDS OR LESS [REPEALED]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 SOLICITING WITHOUT PROFIT [REPEALED]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 REPEALED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 REPEALED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 APPLICABILITY OF LICENSE TO ANOTHER [REPEALED]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]