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Local Beer and Wine Privilege License Taxes

January 30, 2017

Sadly the Panthers are not returning to the Super Bowl this year. Despite Cam’s absence from the big game, much of America will still be watching. And drinking. A lot. One frequently cited study suggests that over 325 million gallons … Read more

One Oath or Two? What is THE Oath of Office?

January 27, 2017

Article VI, Section 7 of the North Carolina Constitution instructs anyone elected or appointed to public office in this state to take and subscribe – that is, swear (or affirm) and sign – the oath prescribed therein before entering upon … Read more

Legislative Preview: Ideas from the Interim

January 24, 2017

This post is co-authored with Christine Wunsche, the Director of the School of Government’s Legislative Reporting Service. Tomorrow, January 25, the North Carolina General Assembly returns to Raleigh to begin the business of the new biennium. Here at the School … Read more

The Governor’s Role in the Legislative Process

January 11, 2017

Today the North Carolina General Assembly (NCGA) convenes for the 2017-18 biennium.  With a Democrat as Governor and a strong Republican majority in the legislature, I have been reflecting on the dynamic that emerged when our state was in a … Read more

Property Taxes on Internet Sweepstakes

January 9, 2017

One of my favorite movies turns 30 this year.  I love “The Untouchables” because it’s loaded with big stars (Costner, Connery, DeNiro), teaches key life lessons (don’t bring a knife to a gun fight) and–most importantly from my geeky perspective–taxes … Read more