Adds new Article 2F, Sexually Oriented Businesses, to GS Chapter 105. States legislative findings. Defines terms, including “sexually oriented business” (SO business) as defined in GS 160D-902(f).

Imposes $10.00 fee for each entry by each customer on every SO business with an alcohol permit. Provides that SO businesses are not required to impose such fees on customers. Requires SO businesses to remit fees to the Department of Revenue (DOR) on a quarterly basis and to keep daily records of the number of SO business customers.

Provides that the fees collected under this statute will be put into the Sexual Assault and Rape Crisis Center Fund to be used by the North Carolina Council for Women (NCCOW) in accordance with applicable laws and guidelines.  

Directs NCCOW, in consultation with DOR, to submit an annual report of the amount of fees to the Joint Legislative Oversight Committee on General Government and the Fiscal Research Division by September 1 of each year.

Effective October 1, 2026.