NORTH CAROLINA GENERAL ASSEMBLY

1979 SESSION

CHAPTER 1304

HOUSE BILL 330

AN ACT TO REPEAL THE LICENSE TAX ON BARBERSHOPS AND BEAUTY SHOPS.

The General Assembly of North Carolina enacts:

Section 1.  G.S. 105-75 is repealed.

Sec. 2.  Article 1 of Chapter 105 is amended to add a new section to read as follows:

"§ 105-75.1.  Municipal license tax on barbershops and beauty salons. — Cities and towns may levy a license tax on every person, firm, or corporation engaged in the business of conducting a barbershop, beauty salon, or other shop of like kind for the privilege of conducting such business at a rate not to exceed the following:

For each barber, manicurist, cosmetologist, beautician, or other operator employed in such barbershop or beauty shop or parlor - $2.50."

Sec. 3.  This act shall become effective July 1, 1981.

In the General Assembly read three times and ratified, this the 25th day of June, 1980.