A BILL TO BE ENTITLED
AN ACT to exempt agri‑tourism activities from the privilege tax on amusements.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑40 is amended by adding a new subdivision to read:
"(12)	All farm‑related exhibitions, shows, attractions, or amusements offered on land used for bona fide farm purposes as defined in G.S. 153A‑340, including hayrides, animal exhibitions, and farm pond fishing."
SECTION 2.  This act becomes effective January 1, 2001, and applies to activities occurring on or after that date.