GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1991

H	1 

HOUSE BILL 1248

Short Title:  Increase Billboard Tax.	(Public)
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Sponsors: Representatives Colton, Stamey; and Easterling.
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Referred to:  Finance.
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May 10, 1991

A BILL TO BE ENTITLED
AN ACT TO INCREASE THE PRIVILEGE LICENSE TAX ON OUTDOOR ADVERTISING.
The General Assembly of North Carolina enacts:
Section 1.  G.S. 105-86(a) reads as rewritten:
"(a)	Every person, firm or corporation engaged in the business of outdoor advertising by placing, erecting or maintaining one or more outdoor advertising signs or structures of any nature by means of signboards, poster boards, or painted bulletins, or other painted matter, or any other outdoor advertising devices, erected upon the grounds, walls or roofs of buildings, shall apply for and obtain from the Secretary of Revenue a State license for the privilege of engaging in such business in this State, and shall pay annually for the license as follows:
For each outdoor advertising structure within 1,000 feet of the center line of a highway on the National System of Interstate and Defense Highways, $500.00.
For each outdoor advertising structure within 1,000 feet of the center line of a highway on the Federal Aid Primary Highway System or the North Carolina System of Primary Highways, $400.00.
For each outdoor advertising structure not within 1,000 feet of the center line of a highway in one of these systems, $250.00.
Provided, that the tax levied in this section shall not apply to regularly licensed motion picture theatres taxed under G.S. 105-37 upon any advertising signs, structures, boards, bulletins, or other devices erected by or placed by the theatre upon property which the theatre has secured by permission of the owner.
Every person, firm, or corporation who or which places, erects or maintains one or more outdoor advertising signs, structures, boards, bulletins or devices as specified in this section shall be deemed to be engaged in the business of outdoor advertising, but when the applicant intends to advertise his own business exclusively by the erection or placement of such outdoor advertising signs, structures, boards, bulletins or devices as specified in this section, he may be licensed to do so upon the payment annually of one dollar ($1.00) for each sign up to 1,000 in number, and for 1,000 or more, the sum of one thousand dollars ($1,000) for the privilege in lieu of all other taxation as provided in this section, except such further taxation as may be imposed upon him by cities or towns, acting under the power to levy not in excess of one half of that specified in paragraph two of this subsection."
Sec. 2.  This act becomes effective July 1, 1991.