§ 105-38.1. Motion picture shows.
§105‑38.1. Motion picture shows.
(a) A privilege tax atthe rate of one percent (1%) is imposed on the gross receipts of a person whois engaged in the business of operating a motion picture show for which anadmission is charged. The tax is due when a return is due. A return is due bythe 10th day after the end of each month and covers the gross receipts receivedduring the previous month. If a person offers an entertainment or amusementthat includes both a motion picture taxable under this section and anentertainment or amusement taxable under G.S. 105‑37.1, the tax in thatstatute applies to the entire gross receipts and the tax levied in this sectiondoes not apply.
(b) Repealed by SessionLaws 1999‑337, s. 15(a). (1998‑95, s. 5.1; 1999‑337,s. 15(a).)