Amends GS 65-55 to increase the licensing fee for operating a cemetery company from $1,600 to $1,700. Amends the conditions for organizing a cemetery to require that the proposed cemetery be 15, instead of 30, acres in counties with a population of less than 125,000 (was, less than 35,000). Makes clarifying changes. 

Amends GS 65-69 to also provide that in counties with a population of less than 125,000, a cemetery tract needs to be 15 acres. Adds that after lands that were dedicated for use as a cemetery are sold for uses other than as a cemetery, if the location is a county with a population of less than 125,000 and the licensee has less than 30 acres of unencumbered land for use by the licensee after the sale, the licensee must transfer to the perpetual care fund an amount equal to 3% of the gross sales price at fair market value of up to 15 acres sold, within 60 days of the sale.