NORTH CAROLINA GENERAL ASSEMBLY
1977 SESSION
CHAPTER 294
HOUSE BILL 477
AN ACT TO PERMIT CURRITUCK COUNTY TO LEVY LICENSE TAXES UPON THE OPERATION OF CAMPGROUNDS AND OUTDOOR ADVERTISING BUSINESSES.
The General Assembly of North Carolina enacts:
Section 1. Notwithstanding the provisions of G.S. 105-61.1 and G.S. 105-86, Currituck County may levy license taxes on the businesses taxed under those sections, subject only to the same limitations therein applicable to cities and towns.
Sec. 2. This act shall become effective upon ratification.
In the General Assembly read three times and ratified, this the 2nd day of May, 1977.