Bill Summary for H 470 (2015-2016)
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Summary date:
Apr 1 2015
Bill Information:
| View NCGA Bill Details | 2015-2016 Session |
AN ACT TO AUTHORIZE THE MUNICIPALITIES IN HARNETT COUNTY TO LEVY A LOCAL BUSINESS TAX.Intro. by Lewis.
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Bill summary
As the title indicates. Provides for the levy of a tax not to exceed $100 for the privilege of doing business. Makes this act applicable only to the municipalities located in Harnett County. Provides details as to the levy and scope of the tax, the administration of the tax, and the penalties and collection of the tax. Defines the terms business and location as they apply in this act.
Effective when the act becomes law and applies to taxable years beginning on or after July 1, 2015.