Page 85 |
Previous | 88 of 175 | Next |
|
|
small (250x250 max)
medium (500x500 max)
Large
Extra Large
large ( > 500x500)
Full Resolution
|
Loading content ...
shall be paid by the distributor or operator of such dispensers or machines. (5) Counties, cities and towns may levy and collect a license tax not in excess of fifty per-cent (50%) of the total amount collected by the State from weighing machines: Provided, that counties, cities and towns shall not levy and collect an annual distributor's or operator's occupational license levied for the distribution or operation of the above named dispensers and machines, neither shall any county, city or town levy and collect any tax whatsoever from distributors and operators of soft drink dispensers and one cent and five cent food dispensers: Provided, further, that counties, cities and towns shall not levy and collect any per dispenser or machine license tax from distributors or operators of cigarette dispensers, or dispensers of other tobacco products. Counties, cities and towns may levy and collect an annual distributor's or operator's occupational license on cigarette dispensers not in excess of ten ($10.00) dollars. (6) Counties, cities and towns levying a tax under the provisions of this section shall have power through their tax collecting officers, upon nonpayment of the tax levied by them, or of any interest or penalty thereon, or upon failure to attach the evidence of license issued by them to any such dispensers or machines, to seize, remove and hold such dispensers or machines until all such defaults have been remedied. (7) The word "dispenser" or "dispensers" as used in this section shall include any machine or mechanical device through the medium of which any of the merchandise referred to in this section is purchased, distributed or sold. (1945, c. 708, s. 2 (h).) (5) Soda Fountains, Soft Drink Stands Tax Law Section 105-79. Soda Fountains, Soft Drink Stands.�Every person, firm, or corporation engaged in the business of operating a soda fountain or soft drink stand shall apply for and obtain from the Commissioner of Revenue a State license for the privilege of conducting such business, and shall pay for such license the following tax: (a) On soda fountains. On each carbonated draft arm of each soda fountain, a tax of ten dollars ($10.00). On each stand at which soft drinks are sold, the same not being strictly a soda fountain, and on each place of business where bottled carbonated drinks are sold at retail, the license tax shall be five dollars ($5.00). In addition to the license tax levied in this section, the tax shall be paid upon the gross sales at the rate of tax levied in Article V Schedule E, of this Act, upon the retail sales of merchandise, such tax to be paid at the time and in the manner required for the sales of other merchandise. Counties shall not levy a license tax on the business taxed under this section, but cities and towns may levy a license tax not in excess of one-half of the base tax levied by the State. (1939, c. 158, s. 144.) Note: The taxes levied in this section by the state are reduced 50% for the years beginning June 1, 1943, and ending May 31, 1947. See Section 192. (85)
Object Description
Rating | |
Fixed Title * | NCHH-113: Pharmacy Laws of North Carolina [19??-?] |
Document Title | Pharmacy Laws of North Carolina [19??-?] |
Subject Topical Other | Legislation, Pharmacy -- North Carolina. |
Creator | North Carolina. |
Contributor | North Carolina. Board of Pharmacy. |
Publisher | Chapel Hill : North Carolina Board of Pharmacy. |
Repository | University of North Carolina at Chapel Hill. Health Sciences Library. |
Host | University of North Carolina at Chapel Hill |
Date | 1946 |
Identifier | NCHH-113-000 |
Form General | Periodicals |
Language | English |
Rights | This item is part of the North Carolina History of Health Digital Collection. Some materials in the Collection are protected by U.S. copyright law. This item is presented by the Health Sciences Library of the University of North Carolina at Chapel Hill for research and educational purposes. It may not be republished or distributed without permission of the Health Sciences Library. |
Digital Collection | North Carolina History of Health Digital Collection |
Sponsor | The North Carolina History of Health Digital Collection is an open access publishing initiative of the Health Sciences Library of the University of North Carolina at Chapel Hill. Financial support for the initiative was provided in part by a multi-year NC ECHO (Exploring Cultural Heritage Online) digitization grant, awarded by the State Library of North Carolina, and funded through the Library Services and Technology Act (LSTA). |
Health Discipline | Pharmacy |
Digital Format | JPEG 2000 |
Print / Download PDF Version | http://archives.hsl.unc.edu/nchh/nchh-113/nchh-113-1946.pdf |
Document Sort | all; nchh-113 |
Volume Link | http://dc.lib.unc.edu/cdm/search/collection/nchh/field/identi/searchterm/NCHH-113-000 |
Title Link | http://dc.lib.unc.edu/cdm/search/collection/nchh/field/documa/searchterm/NCHH-113 |
Catalog Record link | http://search.lib.unc.edu/search?R=UNCb1652407 |
Revision History | done |
Description
Fixed Title * | Page 85 |
Document Title | Pharmacy Laws of North Carolina [19??-?] |
Subject Topical Other | Legislation, Pharmacy -- North Carolina. |
Creator | North Carolina. |
Contributor | North Carolina. Board of Pharmacy. |
Publisher | Chapel Hill : North Carolina Board of Pharmacy. |
Repository | University of North Carolina at Chapel Hill. Health Sciences Library. |
Host | University of North Carolina at Chapel Hill |
Date | 1946 |
Identifier | NCHH-113-000-0093 |
Form General | Periodicals |
Page Type | all; organizational news |
Language | English |
Rights | This item is part of the North Carolina History of Health Digital Collection. Some materials in the Collection are protected by U.S. copyright law. This item is presented by the Health Sciences Library of the University of North Carolina at Chapel Hill for research and educational purposes. It may not be republished or distributed without permission of the Health Sciences Library. |
Filename | pharmacylawsofno1946nort_0093.jp2 |
Digital Collection | North Carolina History of Health Digital Collection |
Sponsor | The North Carolina History of Health Digital Collection is an open access publishing initiative of the Health Sciences Library of the University of North Carolina at Chapel Hill. Financial support for the initiative was provided in part by a multi-year NC ECHO (Exploring Cultural Heritage Online) digitization grant, awarded by the State Library of North Carolina, and funded through the Library Services and Technology Act (LSTA). |
Page Number | 85 |
Health Discipline | Pharmacy |
Full Text | shall be paid by the distributor or operator of such dispensers or machines. (5) Counties, cities and towns may levy and collect a license tax not in excess of fifty per-cent (50%) of the total amount collected by the State from weighing machines: Provided, that counties, cities and towns shall not levy and collect an annual distributor's or operator's occupational license levied for the distribution or operation of the above named dispensers and machines, neither shall any county, city or town levy and collect any tax whatsoever from distributors and operators of soft drink dispensers and one cent and five cent food dispensers: Provided, further, that counties, cities and towns shall not levy and collect any per dispenser or machine license tax from distributors or operators of cigarette dispensers, or dispensers of other tobacco products. Counties, cities and towns may levy and collect an annual distributor's or operator's occupational license on cigarette dispensers not in excess of ten ($10.00) dollars. (6) Counties, cities and towns levying a tax under the provisions of this section shall have power through their tax collecting officers, upon nonpayment of the tax levied by them, or of any interest or penalty thereon, or upon failure to attach the evidence of license issued by them to any such dispensers or machines, to seize, remove and hold such dispensers or machines until all such defaults have been remedied. (7) The word "dispenser" or "dispensers" as used in this section shall include any machine or mechanical device through the medium of which any of the merchandise referred to in this section is purchased, distributed or sold. (1945, c. 708, s. 2 (h).) (5) Soda Fountains, Soft Drink Stands Tax Law Section 105-79. Soda Fountains, Soft Drink Stands.�Every person, firm, or corporation engaged in the business of operating a soda fountain or soft drink stand shall apply for and obtain from the Commissioner of Revenue a State license for the privilege of conducting such business, and shall pay for such license the following tax: (a) On soda fountains. On each carbonated draft arm of each soda fountain, a tax of ten dollars ($10.00). On each stand at which soft drinks are sold, the same not being strictly a soda fountain, and on each place of business where bottled carbonated drinks are sold at retail, the license tax shall be five dollars ($5.00). In addition to the license tax levied in this section, the tax shall be paid upon the gross sales at the rate of tax levied in Article V Schedule E, of this Act, upon the retail sales of merchandise, such tax to be paid at the time and in the manner required for the sales of other merchandise. Counties shall not levy a license tax on the business taxed under this section, but cities and towns may levy a license tax not in excess of one-half of the base tax levied by the State. (1939, c. 158, s. 144.) Note: The taxes levied in this section by the state are reduced 50% for the years beginning June 1, 1943, and ending May 31, 1947. See Section 192. (85) |
Digital Format | JPEG 2000 |
Print / Download PDF Version | http://archives.hsl.unc.edu/nchh/nchh-113/nchh-113-1946.pdf |
Document Sort | all; nchh-113 |
Volume Link | http://dc.lib.unc.edu/cdm/search/collection/nchh/field/identi/searchterm/NCHH-113-000 |
Title Link | http://dc.lib.unc.edu/cdm/search/collection/nchh/field/documa/searchterm/NCHH-113 |
Catalog Record link | http://search.lib.unc.edu/search?R=UNCb1652407 |
Revision History | done |
Tags
Comments
Post a Comment for Page 85