GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1993

H	1 

HOUSE BILL 168

Short Title:  All Cleaning Businesses Pay License Tax.   	(Public)
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Sponsors: Representative Mavretic.
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Referred to:  Finance.
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February 16, 1993

A BILL TO BE ENTITLED
AN ACT TO MAKE ALL CLEANING BUSINESSES SUBJECT TO A STATE PRIVILEGE LICENSE TAX.
The General Assembly of North Carolina enacts:
Section 1.  Article 2 of Chapter 105 of the General Statutes is amended by adding a new section to read:
"§ 105-85.1.   Cleaning businesses.
(a)	Tax. – Every person engaged in any of the following businesses must obtain a license from the Secretary for the privilege of engaging in the business and pay a license tax of fifty dollars ($50.00):
(1)	Cleaning tangible personal property.
(2)	Cleaning part or all of a house, a building, or another improvement to real property.
(b)	Scope. – A business that is taxed under G.S. 105-74 or G.S. 105-85 is not required to pay the tax or obtain the license required by this section.  A business that is taxed under G.S. 105-89(a) or (c) or G.S. 105-102.5(b)(9) because the business cleans a motor vehicle, a piano, or another type of tangible personal property is not required to pay the tax or obtain the license required by this section."
Sec. 2.  This act becomes effective July 1, 1993.