North Carolina § 105-37 - 1: Repealed by Session Laws 2013-316, s. 5(a), effective January 1, 2014, and applicable to gross receipts derived from an admission charge sold at retail on or after that date.

§ 105-37. 1: Repealed by Session Laws 2013-316, s. 5(a), effective January 1, 2014, and applicable to gross receipts derived from an admission charge sold at retail on or after that date.

History (1939, c. 158, ss. 105, 106; 1943, c. 400, s. 2; 1945, c. 708, s. 2; 1947, c. 501, s. 2; 1963, c. 1231; 1967, c. 865; 1973, c. 476, s. 193; c. 476, s. 193; 1977, c. 657, s. 1; 1981, c. 2; c. 83, s. 3; c. 977; 1985, c. 376; 1985 (Reg. Sess., 1986), c. 819, s. 3; 1987 (Reg. Sess., 1988), c. 1082, s. 1.1; 1989, c. 584, ss. 5, 6; 1989 (Reg. Sess., 1990), c. 814, s. 2; 1991, c. 45, s. 2; 1996, 2nd Ex. Sess., c. 14, s. 20; 1998-95, ss. 4, 5; 1999-337, s. 14(a); 1999-456, s. 26; 2010-31, s. 31.7(a); 2011-330, s. 1; repealed by 2013-316, s. 5(a), effective January 1, 2014.) Local Modification. - Prior to the repeal of G.S. 105-37.1 by Session Laws 2013-316, s. 5(a), there were local modifications to this section in the following localities: Cabarrus: 1961, c. 1032; city of Greensboro: 1989, c. 383, s. 1; Forsyth-Guilford Metropolitan Baseball Park Authority: 1997-380, s. 1. Editor's Note. - The historical citation for this section incorporates the history of repealed G.S. 105-38 , which was combined into this section by Session Law 1999-337. Session Laws 2013-316, s. 5(f), as amended by Session Laws 2014-3, s. 5.1(f), provides: "This section becomes effective January 1, 2014, and applies to gross receipts derived from an admission charge sold at retail on or after that date. For admissions to a live event, the tax applies to the initial sale or resale of tickets occurring on or after that date; gross receipts received on or after January 1, 2014, for admission to a live event, for which the initial sale of tickets occurred before that date, other than gross receipts received by a ticket reseller, are taxable under G.S. 105-37.1 . Gross receipts derived from an admission charge sold at retail to a live event occurring on or after January 1, 2015, are taxable under G.S. 105-164.4 G, regardless of when the initial sale of a ticket to the event occurred." Former G.S. 105-37.1 pertained to live entertainment and ticket resales. Effect of Amendments. - Session Laws 2010-31, s. 31.7(a), in the section heading, substituted "Live entertainment and ticket resales" for "Dances, athletic events, shows, exhibitions, and other entertainments"; in subsection (a), in the introductory language, deleted "gross receipts of a person who is engaged in any of the" preceding "following"; rewrote subdivision (a)(1), which formerly read: "Giving, offering, or managing a dance or an athletic contest for which an admission fee in excess of fifty cents (50 › ) is charged."; rewrote subdivision (a)(2), which formerly read: "Giving, offering, or managing a form of amusement or entertainment that is not taxed by another provision of this Article and for which an admission fee is charged."; in subsection (b), in the first sentence, substituted "tax imposed by this section is three percent (3%)" for "tax is three percent (3%) of the gross receipts from the activities described in subsection (a) of this section"; in subsection (c), in the first sentence, substituted "a live entertainment performance" for "a performance, show, or exhibition," and "performance" for "performance, show, or exhibition" in the first and last sentences; and rewrote subsection (d). For effective dates, see editor's note.