NORTH CAROLINA GENERAL ASSEMBLY
1963 SESSION

CHAPTER 294
SENATE BILL 236

AN ACT TO AMEND ARTICLE 2, SCHEDULE B, CHAPTER 105, OF THE GENERAL STATUTES OF NORTH CAROLINA TO CHANGE THE STATE LICENSE TAX YEAR TO CONFORM TO THE STATE FISCAL YEAR.

The General Assembly of North Carolina do enact:

Section 1.  G.S. 105-33 is hereby amended by deleting therefrom the word "twelve" in the first line of subsection (c) of said Section and by inserting in lieu thereof the word "thirteen", and by deleting therefrom the words "thirty-first day of May" wherever the same now appear in the second, fifth, and ninth lines of subsection (c) of said Section and by inserting in lieu thereof at each place the words "thirtieth day of June", and by deleting from the eighth line of subsection (f) of said Section the words "thirty-first day of the following May of any year" and by inserting in lieu thereof the words "thirtieth day of June of the following year."
Sec. 2.  G.S. 105-77 is hereby amended by deleting from the fifth line of subsection (a) thereof the word "year" and by inserting in lieu thereof the words "thirteen months".
Sec. 3.  G.S. 105-33 is hereby amended by rewriting the first sentence of subsection (c) thereof to read as follows:
(c)	Every State license issued under this Article or schedule shall be for twelve (12) months, shall expire on the thirtieth day of June of each year, and shall be for the full amount of tax prescribed; provided, that where the tax is levied on an annual basis and the licensee begins such business or exercises such privilege after the first day of January and prior to the thirtieth day of June of each year, then such licensee shall be required to pay one-half (1/2) of the tax prescribed other than the tax prescribed to be computed and levied upon a gross receipts and/or percentage basis for the conducting of such business or the exercising of such privilege to and including the thirtieth day of June, next following." And by rewriting subsection (f) of G.S. 105-33 to read as follows:
"(f)	All State taxes imposed by this Article shall be paid to the Commissioner of Revenue, or to one of his deputies; shall be due and payable on or before the first day of July of each year, and after such date shall be deemed delinquent, and subject to all the remedies available and the penalties imposed for the payment of delinquent State license and privilege taxes; provided, that if a person, firm, or corporation begins any business or the exercise of any privilege requiring a license under this Article or schedule after the thirtieth day of June and prior to the thirtieth day of the following June of any year, then such person, firm, or corporation shall apply for and obtain a State license for conducting such business or exercising any such privilege in advance, and before the beginning of such business or the exercise of such privilege; and a failure to so apply and to obtain such State license shall be and constitute a delinquent payment of the State license tax due, and such person, firm, or corporation shall be subject to the remedies available and penalties imposed for the payment of such delinquent taxes."
Sec. 4.  G.S. 105-77 is hereby amended by deleting from the first paragraph of subsection (a) thereof the words "thirteen months" and by inserting in lieu thereof the word "year", and G.S. 105-77 is further amended by deleting therefrom wherever the same appears the word "June" and by inserting in lieu thereof at each place the word "July".
Sec. 5.  G.S. 105-109 is hereby amended by inserting in subsection (b) thereof immediately after the word "days" in line 11 thereof the following: ", or fraction thereof,"; and G.S. 105-109 is further amended by inserting in the tenth line of subsection (c) thereof immediately after the word "days" the following: ", or fraction thereof,"; and G.S. 105-109 is hereby further amended by deleting therefrom wherever the same now appears the word "June" and by inserting in lieu thereof at each place the word "July".
Sec. 6.  G.S. 105-112 is hereby amended by deleting from subsection (a) thereof the word "June" and by inserting in lieu thereof the word "July".
Sec. 7.  G.S. 105-113 is hereby amended by deleting therefrom the word "June" and by inserting in lieu thereof the word "July".
Sec. 8.  G.S. 105-250.1 is hereby amended by deleting therefrom the words "first day of June and December" wherever the same now appear and by inserting in lieu thereof at each place the words "first day of January and July".
Sec. 9.  All laws and clauses of laws in conflict with this Act are hereby repealed.
Sec. 10.  This Act shall be in full force and effect on and after June 1, 1963, except that Sections 3 through 8 of this Act shall be in full force and effect on and after July 1, 1963, and the changes effected by Sections 1 and 2 of this Act shall not be printed as a part of the General Statutes of North Carolina, unless the Codifier of State Statutes deems it advisable to include same in footnotes to Statutes.
In the General Assembly read three times and ratified, this the 26th day of April, 1963.