…of those Super Bowl six-packs purchased in North Carolina were sold by retailers that paid local privilege license taxes on their business activities. Beer and wine privilege license taxes are…
…license tax does not create a contract based on the taxpayer’s ability to operate the business for the entire tax year. It’s true that some privilege license tax ordinances provide…
…new law last month. Today I address a few more privilege license questions plus one regarding the law’s impact on local occupancy taxes. If my city’s privilege license tax year…
Local privilege license taxes will be history as of July 1, 2015. I’ve blogged about their repeal here and here, but lots of interesting questions continue to fill my email…
…the governor’s signature. The final version of the bill, S.L. 2014-3, does much more than eliminate local privilege license taxes. For one, it allows Moore County to levy occupancy taxes…
Yes. But they didn’t mean to. And the repeal doesn’t affect privilege license taxes levied for the current fiscal year. (We think.) And they will (probably) fix the mistake this…
…privilege license tax. If your city does not levy privilege license taxes on sweepstakes businesses, then there is no privilege license to issue. If your city does tax sweepstakes, then…
…taxes are a form of taxation. The North Carolina Supreme Court has (somewhat redundantly) described a privilege license tax as “a tax on the privilege of engaging in business” within…
…court interpreted the city’s privilege license tax correctly. The court ignored the fact that Lumberton levies privilege license taxes on general retail and service businesses on a gross receipts basis….
…my advice on the privilege license tax issues involved with internet sweepstakes. May cities that levy privilege license taxes on internet sweepstakes businesses continue taxing these businesses? Yes. The court…
…disclosing privileged information to a third party may waive or destroy the privilege altogether. Information is privileged when common law or statute says it is. Common-law privileges are those that…
…privilege license tax is truly a tax on the privilege of doing business and is not a property tax even if it is based on the units of particular property…
…of Kannapolis violated the U.S. and N.C. Constitutions as well as state law when it adopted zoning regulations and privilege license taxes aimed at internet sweepstakes operators. When cities first…
…up landscape contractor licensees here to confirm the corporate license and the license qualifier, meaning the individual who is licensed within the company. How are landscape contractors different than landscape…
…of my property tax collection book. Question 4: Are non-profit businesses exempt from privilege license taxes? Is a church bookstore liable for privilege license taxes? How about those cute little…
…privilege but on another privilege asserted in Poole’s affidavit. Curiously, Barnette’s order refused to make public the nature and basis of the privilege on which his order turned. Two days…
…concerned internet sweepstakes privilege license taxes levied by Fayetteville, the other focused on the denial of a property tax exemption by Cabarrus County. Although both opinions include long discussions of…
…their general business privilege license tax authority in G.S. 160A-211. The North Carolina Supreme Court eventually ruled that at very high amounts these taxes were unconstitutional. The privilege license question…
…such as property tax exemptions and business privilege licenses involve rights or benefits. If so, then the denial of a property tax exemption or a privilege license due to the…
…within the attorney-client privilege. Otherwise, the public body risks waiving this privilege. Additionally, if the board’s only justification for closed session is attorney-client privilege and it waives this privilege, then…
…However, in deference to the bar’s interest in protecting the attorney client privilege, [the employer’s attorney] should err on the side of recognizing the privilege whenever an analysis of the…
My colleague Chris McLaughlin has blogged repeatedly about the legal impact of the General Assembly’s repeal last year of the statutory authority for most local privilege license taxes (“LPLTs”). (See…
…of cities and towns are generating substantial revenue through privilege license taxes on these businesses and have not experienced increased crime or other problems with their local sweepstakes parlors. Roanoke…
…assumes several million dollars of 2010 revenue in just that one county. In response, more and more municipalities are creating new privilege license tax categories aimed at internet sweepstakes operators….
…projects where the local government contracts directly with a person or firm licensed under the electrical, plumbing, or heating and air conditioning licensing laws, as long as (1) a licensed…
…(For simplicity, let’s use “driver license” for both cards.) The goal was to see how many registered voters had a driver license and how many did not. Voters who do…
…litigants—the review of documents for privileged information. Mirroring FRCP 26(b)(5), new NCRCP 26(b)(7) authorizes a party that inadvertently produces privileged information to assert the privilege claim after the information is…
…2012 ordinance allowed STRs (defined as the rental of residential property for fewer than 30 days) to operate provided the property owner secured a license from the city. In 2016,…
…on the drivers license, so the address that she shows to the precinct officials on her drivers license (in Nash County) will not be the same as the address that…
…privilege. Those who are exempt from the reporting law when a privilege applies to the knowledge of the crime include (1) attorneys; (2) licensed psychologists, associates, and employees; (3) licensed…
…meeting requirements. But we don’t know the scope of that privilege because state courts have yet to tackle the issue. Under federal law, the attorney client privilege for organizations extends…
…or more to be superintended by a general contractor licensed in this state. Exempt from this requirement are building construction projects where the property owner intends to solely occupy the…
…hold both an engineering license and a general contractor license, a design-builder typically is a corporation, firm, or joint venture that employs both licensed design professionals and licensed general contractors,…
…privilege license taxes on these businesses. But what about local land use regulation of these businesses? Can a small town zone them out? Can a city or county impose minimum…
…estate” and therefore barred by 11 U.S.C. 362(a)(3). Happily for tax collectors, courts generally agree that motor vehicle registrations (along with driver’s licenses) are privileges and not property. This means…
…to consult with the board’s attorney, but only “in order to preserve the attorney-client privilege.” A critical question then is the range of discussion protected by this privilege. The court…
…definitions for each of these terms are as follows: “Health care facility” means “[a] health care facility, licensed under Chapter 131E or 122C of the General Statutes, where health care…
A municipality currently is authorized under general law to levy up to a $5.00 licensing tax on any motor vehicle resident in the municipality (motor vehicle license tax). See G.S….
…person (other than a person licensed as a funeral director or funeral service licensee in North Carolina) having physical possession of a dead body must make reasonable efforts to contact…
…designed to give elections officials confidence related to the person’s identity. For that reason, a current drivers license would constitute an adequate ID even if the address on the license…
…to the damage and disruption caused by Hurricane Helene.” With such a resolution “the local government may utilize and contract with a licensed professional engineer or licensed architect certified under…
…taxes? Privilege license taxes? Demolition liens? Yes, yes, and yes. The levy, seizure and sale remedy may be used to collect any tax levied by a local government. It can…
…elimination of local privilege license taxes in 2015. I’m hopeful this bulletin will answer many of the questions I frequently receive about other taxes and fees, including these: Can we…
…and state governments are generally exempt from all local taxes. But religious, educational and charitable organizations are not automatically exempt from other taxes and fees. Privilege license taxes, for example,…
…a one-time $200 million license fee for the two on-line sportsbooks it will authorize early next year. Most license fees are much lower. Here’s a sample: Initial License Fee Renewal…
…that is obtained by a city under an alarm registration ordinance. Another law, S.L. 2015-190, creates mandatory procedures for the use of automatic license plate reader systems, including limitations on…
…the courts have said that direct public employment is not a privilege protected by the Clause, so the Privileges and Immunities Clause only comes into play when we’re talking about…
…qualified physician who is licensed to practice in North Carolina and the abortion is performed in a hospital or clinic certified by the N.C. Department of Health and Human Services…
…months ago for the renovation. The town inspected and approved the work that was done. The town collected a privilege license fee for the nightclub three months ago, shortly before…
…issue could easily arise at the city level as well with privilege license taxes or occupancy taxes. Here’s an example from the county perspective: Tina Taxpayer has appealed Carolina County’s…
…confidential or privileged information – (a)(1) Motion must state the name or citation of the law that renders the information confidential or privileged. Attendance is limited to people who legally…
…to any taxes imposed and/or collected by a county or municipality, including (but not necessarily limited to) privilege license taxes, local sales and use taxes, supplemental school taxes, special district…
…vehicle privilege license taxes? As my School of Government colleague Kara Millonzi describes here, these taxes are authorized by G.S. 20-97(b1). That subsection allows municipalities to levy taxes on “any…
…her vendors. She also failed to pay her annual privilege license tax of $100. The town recently imposed a special assessment on Dell’s residential property to finance a sidewalk installation…
…commissioners. (For more information on filing requirements for oaths administered to local government officers, see the blog post by my colleague David Lawrence available here.) No License Requirement for Closing-Out…
…anyone licensed to practice medicine or to prescribe or dispense drugs under G.S. 90. This includes physicians, nurse practitioners, physician assistants, pharmacists, and pharmacy technicians. The law clarifies that licensed…
…Article 7 of G.S. Chapter 110. New Terms Child care facilities include all facilities or locations where children are cared for that require a license under G.S. Chapter 110, Article…
…included below. “Health care facility” means “[a] health care facility, licensed under Chapter 131E or 122C of the General Statutes, where health care services are provided to patients, including: An…
…more to be superintended by a licensed general contractor. (G.S. 87-1) Exempt from this requirement are building construction projects where the property owner intends to solely occupy the building being…
…upholding the state’s decision to reject a proposed license plate bearing the image of a Confederate battle flag. The Court held that the state’s license plate program is government speech,…
…to a nursing degree that leads to a RN license or an engineering degree. Let’s break this test down. Advanced Knowledge “Work requiring advanced knowledge” means work that is predominantly…
…are different from the standards that are used to license and approve non-relative foster family homes. A relative foster home licensed with the lower standards must receive the same payment…
…websites, including information about waivers and regulatory flexibilities. Licensed Health Care Professionals The BOP has set up a webpage dedicated to Helene updates, which can be found here. Other licensed…
The Court of Appeals issued two opinions dealing with local taxes this week. In yesterday’s post I analyzed the opinion concerning Fayetteville’s privilege license taxes on internet sweepstakes. Today I…
…radically revise local privilege license taxes did not gain traction. Despite support from the governor, a bill that would have authorized both state and local taxation of internet sweepstakes died…
…motor vehicles are incurred on the date an existing registration expires or a new registration is applied for. Other local taxes such as occupancy or privilege licenses are incurred on…
…eliminating local privilege license tax authority and reducing or eliminating certain state revenue distributions to local governments. It is not currently known whether any of the bills will be enacted…
…levied by local governments such as privilege license taxes, occupancy taxes, or prepared food/meal taxes, unless the taxing unit first sues the delinquent taxpayer and obtains a judgment for back…
…occupancy taxes require a public hearing on the occupancy tax resolution. Just like privilege license taxes, food and beverage taxes and all other local taxes other than property taxes, occupancy…
…privilege licenses taxes or ambulance fees or any other tax, fee or cost that can be collected as a property tax. Assuming that the tax, fee or cost is not…
…for the submission of a worthless check for payment of ad valorem property taxes (G.S. 105-357); (iii.) penalty imposed for operating a business without an appropriate privilege license (G.S. 153A-152;…
…releases, click here. Do all of these rules also apply to interest charges on privilege license taxes, occupancy taxes, or other local taxes? No. The Machinery Act controls the collection…
…and costs. If you collect privilege license taxes, occupancy taxes, emergency medical services fees, nuisance abatement costs, or utility bills, this book will help you improve your collection rate. The…
…however, could not pledge local sales tax, animal tax, privilege license tax, or property tax proceeds because these are locally-levied taxes. The authority to issue special obligation (SO) bonds is…
…and privilege license taxes. The local government can’t be paid more than once and must refund any overpayments, of course. But there is no reason to wait to use debt…
…of a request for or decision to release the record. For example, if a public body met in closed session in order to protect the attorney client privilege under G.S….
…a procedure that contains every action necessary for the performance of a power, right, duty, function, privilege, or immunity, the two procedures may be used in the alternative and the…
…is for the purpose of preserving the attorney client privilege. Only those people who are within the privilege may legally attend. If anyone else attends, the privilege no longer exists….
…against communicating with a represented party and raise attorney-client privilege concerns. NC 2012 FEO 7 discusses how and when the ethical prohibition against contacting represented parties in Rule 4.2(a) is…
…procedure that contains every action necessary for the performance of a power, right, duty, function, privilege, or immunity, the two procedures may be used in the alternative and the city…
…from enjoying locally-funded recreational facilities. Nonetheless, local officials do sometimes differentiate between residents and nonresidents in providing access to some right, privilege, or benefit. For example, local governments often distinguish…
[UPDATE 2/2020: Adopting reasoning similar to mine below, in March 2019 the Pennsylvania Disciplinary Board rejected the 2018 ethics report and recommendation and concluded that Baldwin violated the attorney-client privilege…
…does the Brunch Bill authorize? State law has long prohibited the sale and consumption of alcoholic beverages on a licensed premises before 12:00 noon on Sunday (GS 18A-1004(c)). Since 1963,…
…state of domicile and the act of keeping the license continually in force, even though the military spouse obtains a North Carolina driver’s license, could be considered as additional evidence….
…pay both DMV fees plus property taxes at the time of renewal. In March, the Raleigh News & Observer reported that license plate renewal rates were down 10% statewide and…
…exemption. To qualify for a medical exemption, a child must have a medical contraindication to the vaccine that is certified by a licensed physician. G.S. 130A-156; 10A N.C.A.C. 41A .0404….
…the child restraint system is designed for used with air bags. See G.S. 20-137.1(a1). 3. Can my license really be revoked for driving more than 75 miles per hour? It…
…VIVA requires that a voter (with a couple of limited exceptions) will have to show one of the following forms of identification, with a photograph: NC drivers license NC DMV…
…a professional engineer, licensed in accordance with the provisions of Chapter 89C of the General Statutes. G.S. 160A-317; G.S. 87-97.2. Sanitary Districts. A sanitary district may require the owner of…
…the local government. Or it may contract with a licensed cash collection service. Limit hours that the finance office is open to the public and adopt social distancing practices within…
…like minimum age, except that the Attorney General must be a lawyer licensed to practice in North Carolina. There are seven Justices on the North Carolina Supreme Court and 15…
…constitutes a “trade secret” under G.S. 66-152(3) remains confidential). 2) Experience with similar projects. 3) An explanation of project team selection by either listing licensed contractors, licensed subcontractors, and licensed…
…to go before an official of the local board of elections in person. Since then registration has been expanded to driver license offices and other government agencies, and now is…
…nor are therapeutic pools operated by a licensed medical facility or licensed physical therapist.) Public pools must obtain an operation permit, which may be issued only if the pool meets…
…to carry out a particular power, duty, privilege, immunity, or function, cities should supplement the charter with the procedures described in statute. In case of a conflict, however, the charter…
…North Carolina, the state constitution requires all expenditures of public funds to be “for public purposes only.” In addition, no private entity may receive “emoluments or privileges” (gifts) unless a…
…says that “[n]o person or set of persons is entitled to exclusive or separate emoluments or privileges from the community but in consideration of public services.” This means that a…
…in the discussion. Some authorized purposes for closed sessions explicitly or implicitly limit who can attend. Closed sessions to preserve the attorney-client privilege, for example, are limited to individuals who…
…McBurney and Hurlbert are non-Virginians who claimed that the restriction violated the Privileges and Immunities and dormant Commerce Clauses of the United States Constitution. McBurney sought information from a public…
…to exercise all the powers and enjoy all the privileges of the office. But for how long? Appointive office. My term in office on a state commission has ended. The…
…and transportation facilities that offer goods, services, facilities, privileges, or accommodations to the public. Sec. 12-58. On 22 February 2016, the Charlotte City Council voted seven-to-four to amend the antidiscrimination…
…constitution requires all expenditures of public funds to be “for public purposes only.” In addition, no private entity may receive “emoluments or privileges” (gifts) unless a public service is provided…
…closed session that involves confidential or privileged information. For example, closed sessions regarding personnel matters or consultation with the attorney would not be appropriate for members-elect to attend. Until they…
…privilege provided by law because of such individual’s refusal to disclose his social security account number.” Although no court has addressed the issue directly, it is likely that local government…
…and the city’s Code of Ordinances. G.S. 160A-12 describes how a municipality may exercise its corporate powers: All powers, functions, rights, privileges, and immunities of the corporation shall be exercised…
…of the North Carolina Constitution (Art. I, Sect. 32) prohibits a local government from providing “exclusive or separate emoluments or privileges” to private individuals except “in consideration of public services.”…
…information—employer taxpayer identification numbers; driver’s license, state identification card, or passport numbers; checking or savings account numbers; credit or debit card numbers; digital signatures; personal identification codes; biometric data; fingerprints;…
…impacted by Hurricane Matthew, the act waives fees assessed by the Division of Motor Vehicles against residents of counties impacted by that disaster for duplicate drivers licenses, commercial drivers licenses,…
…the practice of law. Practicing law without a license is a criminal offense. G.S. Ch. 84, Art. 1. These facts lead to the conclusion that counties should not permit non-lawyers…
…detailed below, before enacting a fee a local government must obtain a written analysis from a financial professional or licensed professional engineer detailing how the fee is calculated.) Although the…
…it, then the statute of limitations begins to run. For example, if the local government has permitting documents, inspection records, or business licenses that evidence a zoning violation, then the…
…permit voter registration by mail and at drivers’ license offices, public-assistance offices, and a few other public offices. In 1994, the North Carolina General Assembly passed state legislation to comply…
…amount. Appraising the fair market value of property is a licensed activity in North Carolina (e.g., G.S. Chapter 93E); thus, a licensed professional should be engaged to determine property value…
…credit: Max Fischer, via Pexels (www.pexels.com). Accessed and downloaded on May 6, 2024. Additional information about the license and use of images available from Pexels can be found here: https://www.pexels.com/license/….
…not subject to the statewide bans. A violation of the Cell Phone Ordinance could result in a $25 fine but no driver’s license points. Moreover, a police officer could not…
…professionals. For purposes of GS 22B-1, a design professional is defined as persons or entities that hold licenses as architects (Chapter 83A), landscape architects (Chapter 89A), engineers and land surveyors…
…actual knowledge that a patient received unlawful care if, for example, the patient shared that they received abortion services from someone who is not a licensed health professional and the…
…are unexpired U.S. or foreign government-issued passports, driver’s licenses, or military ID cards, deeds, lease agreements, bills from other utility companies, W2s, birth certificates, marriage certificates, green cards, residence permits,…
…the contractor is adequately licensed—for example, a firm must be licensed as a general contractor pursuant to G.S. 87-1 if the contractor will be managing the construction of any building,…
…child care provider, a group home child care provider, a family child care provider, or other provider of child care services for compensation that is licensed, regulated, or registered under…
…signed and sealed by a licensed engineer, land surveyor, or landscape architect. The ordinance, then, may require a stated percentage of that estimate. Jurisdictions may require some amount above the…
…cause the business to violate (1) the Privileges and Immunities Clause, which protects U.S. citizens from discrimination on the basis of their state residence; or (2) the Commerce Clause, which…
…Schultz, Curley and Spanier argue that they, not PSU, controlled the attorney-client privilege that applied to their confidential conversations. If true, then Baldwin breached her duty of confidentiality to the…
…all of the cases in this section: A municipal corporation, created by a state for the better ordering of government, has no privileges or immunities under the Federal Constitution which…
…every litigant were privileged to question the lawful authority of a judge engaged in the full exercise of the functions of his judicial office. What does it take to become…
…while many others were private, for-profit doctors with staff privileges or service contracts with the hospital. Faced with the hospital’s “labyrinthine” corporate and operational structure, the New Jersey court concluded…
…powers, rights, duties, functions, privileges, and immunities conferred upon them by law. To this end, the provisions of this Chapter and of local acts shall be broadly construed and grants…
…interpreted to extend the privilege not to answer to any other kind of proceeding, civil or criminal, formal or informal, where the answers might incriminate the person in future criminal…
…subject to all debts, laws, ordinances and regulations of the annexing city, and are entitled to the same privileges and benefits as other parts of the city.” G.S. 160A-58.3. For…
…unlawful behavior that might harm the agency as a whole? How can a DSS attorney help preserve control of attorney-client privilege when communicating with DSS employees in situations where an…
…considerations were behind the decisions. Particular Applicant, Tenant, or Owner “Unless provided otherwise by law, all rights, privileges, benefits, burdens, and obligations created by development approvals made pursuant to this…
…of his salary. When citizens sued to enjoin payment of the severance package, the Supreme Court held that payment would violate the Privileges and Emoluments clause of the State Constitution…
…paid by merchants to the credit card-issuing bank for the privilege of accepting credit or charge card payments. The fees are set by the credit card networks and vary based…
…card, or debit card. (I will refer to the different cards interchangeably.) A credit card company typically assesses on a merchant (including a government entity) several fees for the privilege…
…general accounts is authorized under G.S. 143-318.11(a)(1) (to prevent the disclosure of information that is privileged or confidential or is not a public record.) As noted above, the open meetings…
…executive privilege. Nixon sued, claiming the congressional directive violated separation of powers. In rejecting Nixon’s claim, the supreme court said his argument “rests upon an ‘archaic view of separation of…
…exist to protect sensitive and often confidential information, including protected personnel matters, matters protected by attorney-client privilege, investigations into alleged criminal misconduct, and other sensitive matters. Disclosing protected information in…
…I, section 32, titled “Exclusive emoluments” says: “No person or set of persons is entitled to exclusive or separate emoluments or privileges from the community but in consideration of public…
…it won’t. An individual board member does not have a right to dictate the agenda. Rules typically allow individual board members to be recognized for a point of personal privilege,…
…G.S. Ch. 159B). Concede or Transfer. The new law does not define these terms. Concede likely means “to grant a right or privilege,” see Meriam-Webster Dictionary, to operate the public…
…say that the defendant board of county commissioners had “not only the privilege, but the duty” to make the amendments necessary to ensure “that [its] proceedings were accurately entered upon…
…voting privileges of a council member, but has no right to break a tie vote in which he or she participated. According to a database that describes forms of government…
…in the place of the TAC member, they have the same voting privileges as those members, thus making them “individuals with voting authority.” Consequently, TAC alternates and designees are subject…
…Fee, Capital Recovery Fee, Capital Reserve Fee, Connection Fees, Development and Technology Fee, Tap Fee, Acreage Fee, Privilege Fee, Initial Hook-up Fee, and the list goes on.” So how does…
…his compensation, terms, conditions, or privileges of employment,” based on protected characteristics like race or sex. The parties and the Court agreed that Muldrow’s transfer implicated the terms and conditions…
…be exercised by the governing board. However, “a power, right, duty, function, privilege, or immunity that is conferred or imposed by law without direction or restriction as to how it…
…explained, the new law is a universal reporting requirement, applying to all persons age 18 or older. While there are a few exceptions for some individuals with statutory privileges, there…
…that is virtually identical to the employee’s former position in terms of pay, benefits and working conditions, including privileges, perquisites and status. It must involve the same or substantially similar…
…from discriminating in hiring, discharge, compensation, or the terms, privileges, or conditions of employment because of an individual’s genetic information. Harassment on account of genetic information is prohibited, as is…
…regulations in force in [the] municipality and shall be entitled to the same privileges and benefits as other parts of such municipality.” G.S. 160A-31(e) (voluntary contiguous), G.S.160A-58.3 (voluntary satellite), G.S….
…have been reluctant to extend municipal “sidewalk drinking” privileges to them because these clubs are often thought of as simply bars and taverns. There is also a definition of “restaurant”…
…17, which forbids that any person shall be disseised of his freehold liberties and privileges, or in any manner deprived of his life, liberty, or property, but by the law…
…rights granted the person [under the state assistance animal law] or of any rights or privileges granted the general public with respect to being accompanied by animals or to charge…
…or local government funds unless services have actually been rendered. Article I, Section 32 provides, “No person or set of persons is entitled to exclusive or separate emoluments or privileges…
…same powers, duties, immunities, and privileges they would ordinarily possess if performing their duties within the geographical limits of the state or political subdivision in which they are typically employed…
…public purpose and exclusive privileges, as described in an earlier blog post, and would enable a local government to support small businesses during a crisis. A team of SOG faculty…
…use” model failed. See H966, 2019 Appropriations Act, Version 2, Section 40.20.(a) (“Transportation Network Company Privilege Tax”) (proposing a statewide 7% gross receipts tax on intrastate services rendered by a…
…the public body discuss them in closed session? Presumably, yes. Although the new exception is narrowly worded, other exceptions, such as those relating to personnel, attorney-client privilege, nonpublic records, and…
…or misdemeanor pursuant to G.S. 20-141 was thought to be a more favorable outcome for drivers, as it required no appearance in court and carried no risk of collateral license…
…property to somebody else. (The real estate agent who facilitated this dubious sale was later investigated by the N.C. Real Estate Commission and voluntarily turned in his broker’s license.) In…
…certain authorized individuals are allowed into the restricted area). Possession and use of only certain kinds of dangerous weapons (for example, exempting from the restriction lawfully licensed handguns and hunting…
…“animal cruelty records” as a records series and the county schedule does not. The county schedule identifies “animal license records” as a records series but the municipal schedule does not….
…this wording, which of the following group homes would be allowed to locate in that zoning district, assuming they secure the necessary social service license? A regional mental health support…
…which a tattoo artist was convicted of violating a South Carolina statute prohibiting tattooing except by a licensed physician for cosmetic or reconstructive purposes. (At the time South Carolina was…
…Renew” that we receive from the Division of Motor Vehicles each year for our cars and trucks. That invitation is really a bill for both the annual license plate renewal…
…licensed and recognized cash collection service.” Similarly, the budgeting statutes prohibit the expenditure of any funds by a local unit, unless those funds are first recognized as revenue in the…
…result in a $25 fine but no driver’s license points. Moreover, a police officer could not stop a motorist solely for violating the mobile phone ordinance; there had to be…
…for determining whether or not to revoke the driver’s license of a person who has been adjudicated incompetent; Changing the DMV’s system for issuing and renewing special identification cards; and…
…Article 8 expressly allows cities “to regulate and license occupations, businesses, trades, professions, and forms of amusement or entertainment,” but it is not discussed in King. G.S. 160A-194. Counties have…
…in establishments that are open only to persons age 18 or older, or that are under the continuous control of the owner, licensee or employee). Another new provision addressed Internet…
…an officer or employee of a local government or public authority must be deposited daily “with the finance officer or in an official depository” or submitted to a “properly licensed…
…discovered. In such cases, the staff member may reduce the sanitation grade and/or contact the licensing or permitting authority, who may then choose to take action on a license or…
…local level—through a combination of public schools, Head Start programs, and certain private, licensed child care centers. Eligibility for the program was based on family income level and certain other…
…more activities of daily living (bathing, dressing, personal hygiene, ambulation, transferring, toileting, and eating). The impairment must be certified in writing by a physician licensed in North Carolina. Also, the…
…driver’s license) or kind of gross (improving “aim” and minimizing rest room messes by placing the above-mentioned fly stickers in urinals). Regardless, behavioral economics proves that by applying what psychologists…
…be a specialist, to be engaged in a particular profession, or to be licensed by a North Carolina licensing board. Appraisers, realtors, real estate brokers, and general contractors have all…
…a person must have in order to serve as city or county attorney? The only requirement is that the person must be licensed to practice law in North Carolina. There…
…includes, at a minimum, property taxes, sales and use taxes, special district taxes, licenses and permit fees, intergovernmental revenues, charges for services, specific grant programs, debt proceeds, and other taxes…
…positive or who has been diagnosed with COVID-19 by a licensed healthcare provider. A person suspected of having COVID-19 includes not only those showing the recognized physical symptoms of COVID-19,…
…in Brady v. Dean, 173 Vt. 542 (2001) (when town clerks expressed religious objections to issuing same-sex civil union licenses). As with the constitutional claims of public officials who object…
…new law modified one aspect of this definition by specifying that an attorney who is acting as personal representative must be licensed in North Carolina. What is serious bodily injury?…
…illegal controlled substance under North Carolina or federal law. The FDA regulations limit distribution of the drug to licensed veterinarians, but that seems to be it as far as national…
…of those terms is “taxes”, which is defined in subsection -273(k) as “the principal amount of any property tax or dog license tax and costs, penalties, and interest.” That means…
…valuation date, but ownership and situs is determined as of the registration or renewal date. G.S. 105-330.2. And we prorate motor vehicle taxes for owners who turn in their license…
…local government or public authority be deposited daily with the finance officer, in one or more official depositories, or with a properly licensed and recognized cash collection service. (A unit’s…
…“with the finance officer or in an official depository” or shall be “submit[ted] to a properly licensed and recognized cash collection service” daily. (See this blog post for a discussion…
…a registered nurse; two physicians licensed to practice medicine in North Carolina (one of whom must be a psychiatrist); a county commissioner; and “other persons, including members of the general…
…license taxes, parking tickets, special assessments, availability fees (for water, sewer, or solid waste), stormwater fees, and other taxes or fees that are not incurred by a “customer” on a…
…grounds. But plenty of more acceptable options exist beyond those that are explicitly referenced in the Machinery Act. Durham County, for example, uses a super-cool gizmo to scan license plates…
…G.S. 7B-505(a) applies to placements for a juvenile in nonsecure custody and refers to “temporary residential placement” in a licensed foster home, DSS operated facility, or home or facility approved…
…information, including Social Security or employer taxpayer identification numbers; driver’s license, state identification card, or passport numbers; checking or savings account numbers; credit or debit card numbers; digital signatures; personal…
…a record of a driver’s adjudication of responsibility for local ordinance violations as it does for records of violations of the State’s motor vehicle laws. As a result, no license…
…DSS has a court order of custody, it places a child outside of the child’s home, often in a licensed foster home or in the home of a relative or…
…adds new taxes (including property taxes, special taxing district taxes, sales and use taxes, animal taxes, motor vehicle licensing taxes, beer and wine license taxes, rental car gross receipts taxes,…
…employee mailboxes to license plate programs, and now social media platforms, courts must analyze these limited or designated forums, to determine whether the government intended to open the forum for…
…cost of capital available to private communications service providers in the same locality and an amount equal to all taxes, licenses, fees, and other assessments that would apply to a…
…do not have a resident optometrist). If there is no county resident available to fill one of the licensed professional positions other than optometrist, it would be consistent with G.S….
…next, but the current draft is limited to certain types of animals. It would not, for example, apply to the dangerous, wild, and ferocious pika. AMERICAN PIKA Image license: http://tinyurl.com/po3nzb9…
…with a “design-builder”, which state law defines as “[a]n appropriately licensed person, corporation, or entity that, under a single contract, offers to provide or provides design services and general contracting…
…to do business in this State Letter of credit issued by any financial institution licensed to do business in this State Other form of guarantee that provides equivalent security to…
…Every employee or officer of the unit is required to deposit all monies collected or received in an official depository, with the finance officer, or with a licensed and recognized…
…a felony to use this information for identity theft): Social security or employer taxpayer identification numbers; Drivers license, State identification card, or passport numbers;Checking account numbers;Savings account numbers; Credit card…
…allow and control speech in public places has been established through cases involving everything from public parks and public meetings, to license plates, adopt-a-highway signs, advertisements on buses, and even…
…For example, a licensed clinical social worker who does not specialize in or advertise themselves as offering SUD treatment; who provides counseling to a patient with depression; and who happens…
…whether the license plate matched DMV records. The Court of Appeals’ analysis in Fearrington. In response to Fearrington’s challenge to the city’s red light camera program, Greenville and the School…
…construction, improvement, or repair projects. Beginning in FY2016-17, a municipality may levy up to a $30 motor vehicle license tax on any vehicle resident in the unit. See Section 29.27A…
…child. G.S. 7B-505(a), –507(a)(4), -903(a)(6). A department may place the child in a licensed foster home. Routine and Emergency Care and Evaluations in “Exigent Circumstances” The new G.S. 7B-505.1 applies…
…Voter Law, because it required that states allow citizens to apply to register to vote at drivers license offices and other governmental agencies, such as unemployment and public assistance offices….
…current rule can be achieved through an engineering design that uses low-flow fixtures or low-flow technologies. The design must be prepared, sealed, and signed by a licensed professional engineer. Recognizing…
…as drivers’ license and bank account numbers. Another statute prohibits the release of any account number used for electronic payment. Local governments are also prohibited from disclosing individual information (name,…
…friends who are not licensed or registered under state law who regularly care for an employee’s child, even if they do so without compensation. See 29 CFR § 826.10(a). This…
…leave when the qualifying condition is within their area of specialization: licensed MDs and ODs nurse practitioners dentists clinical psychologists clinical social workers nurse-midwives optometrists podiatrists chiropractors official Christian Science…
…health, safety, or general welfare). Other uses with statutory protection include family care homes in residential districts, facilities with a state ABC license, and bona fide farm uses in county…
…Are payment plans public records subject to disclosure? Yes, but confidential information such as Social Security numbers, bank account numbers and drivers license numbers should be redacted (crossed out) before…
…if three are not received. Each bidder must certify that all members of its design-build team who are licensed design professionals, including subconsultants, were selected as required under the Mini-Brooks…
…prohibiting new liquor licenses close to a place of worship. So, unless the town can establish that its special use permit requirement was imposed to address legitimate differential land use…
…taxpayer’s renewal notice. Taxpayers who pay in person at a license plate agency (“LPA”) operated by a third-party may wind up paying the old bill amount, because LPA’s usually don’t…
…or with a properly licensed and recognized cash collection service. G.S. 159-32. A local unit’s governing board may waive the daily deposit requirement until the amount on hand totals at…
…the standing order. The law became effective June 20, 2016, and state health director Dr. Randall Williams issued a standing order that same day. Any licensed pharmacist in North Carolina…
…in the DMV lobby, a publicly accessible area. A DMV License and Theft Bureau inspector instructed the defendant to leave and attempted to escort her off the property. The DMV…