Enacts new GS 105-40.1 as the title indicates. Defines sweepstakes machine as having the same definition as electronic machine or device as that term is defined in GS 14-306. Defines sweepstakes machine establishment to mean a business where a sweepstakes machine is operated. Provisions of this act apply only to Scotland County. Sets caps on the amount of privilege tax that may be collected from each sweepstakes establishment and on every sweepstakes machine.
Effective July 1, 2012. Requires that the privilege tax be repealed as of the date when an appellate court of competent jurisdiction in North Carolina finds that operating a sweepstakes machine violates state law.