NORTH CAROLINA GENERAL ASSEMBLY

1975 SESSION

CHAPTER 828

HOUSE BILL 1169

AN ACT TO EXEMPT FROM THE PRIVILEGE TAX ON LAUNDRIES PERSONS WHO OWN OR OPERATE APARTMENT BUILDINGS CONTAINING WASHING MACHINES AND DRYERS FURNISHED FOR THE USE OF TENANTS OF THE APARTMENT BUILDINGS.

The General Assembly of North Carolina enacts:

Section 1.  G.S. 105-85 is amended by adding after the second paragraph a new paragraph to read as follows:

"'Launderettes and launderalls' shall mean commercial establishments in which automatic washing machines and dryers are installed for the use of individual customers, including those which contain coin-operated or coin-activated washing machines. However, 'launderettes and launderalls' shall not include persons who own or operate apartment buildings in which they provide such machines for the exclusive use and convenience of tenants therein, nor shall such persons be considered to be engaged in any 'similar type business'."

Sec. 2.  This act shall become effective on July 1, 1975.

In the General Assembly read three times and ratified, this the 25th day of June, 1975.