Posts Tagged ‘privilege license tax’

(Yet Another) Internet Sweepstakes Update

Thursday, February 12th, 2015

  The North Carolina General Assembly banned internet sweepstakes more than four years ago.  The North Carolina Supreme Court upheld that ban more than two years ago.  A few months later that court struck down excessive municipal privilege license taxes on these businesses.  Last year the General Assembly eliminated nearly all municipal privilege licenses, including […]

More Questions and Answers about the New Privilege License Law

Friday, June 13th, 2014

The General Assembly’s decision to eliminate local privilege licenses in S.L. 2014-3 left many unanswered questions.  I tackled some of the big ones in my first blog post on the new law last month. Today I address a few more privilege license questions plus one regarding the law’s impact on local occupancy taxes.

Did the General Assembly Repeal City Privilege License Tax Authority Last Year?

Monday, May 19th, 2014

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 session. At the same time they might drastically change (in other words, limit) cities’ authority to levy these taxes. Or they might do nothing and […]

Suped-Up Set-Off Debt Collection

Thursday, July 29th, 2010

The Set-off Debt Collection Act is one of the General Statute’s hidden gems for local governments.   For decades the process commonly called “debt set-off” has allowed local governments, water and sewer authorities, and similar public agencies to attach state income tax returns to satisfy debts of $50 or more owed by individuals.  Lottery winnings were made subject to […]