NORTH CAROLINA GENERAL ASSEMBLY

1975 SESSION

 

 

CHAPTER 776

HOUSE BILL 979

 

 

AN ACT TO AMEND THE PRIVILEGE TAX FOR DAY-CARE FACILITIES.

 

The General Assembly of North Carolina enacts:

 

Section 1.  G.S. 105-60 is hereby rewritten to read as follows:

"§ 105-60.  Day-care facilities. — Every person, firm or corporation engaged in operating a day-care facility as defined by G.S. 110-86 or a child-care arrangement which provides day care for more than five children who are less than 13 years of age by persons other than their parents, grandparents, guardians or full-time custodians, away from their own homes, on a regular basis, for more than four hours per day, and which receives a payment or fee for any of the children receiving care, wherever operated, and whether or not operated for profit, shall pay an annual license tax for the privilege of operating a day-care facility. This privilege license tax for a day-care facility licensed by the Day Care Licensing Board under Article 7, Chapter 110 of the North Carolina General Statutes shall be as follows: ten dollars ($10.00) for less than 30 children; sixty dollars ($60.00) for 30 to 49 children; one hundred dollars ($100.00) for 50 to 99 children; two hundred dollars ($200.00) for 100 to 149 children; three hundred dollars ($300.00) for 150 to 200 children; and four hundred dollars ($400.00) for more than 200 children."

Sec. 2.  This act shall become effective July 1, 1975.

In the General Assembly read three times and ratified, this the 24th day of June, 1975.