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(6) Tobacco and Cigarette Retailers and Jobbers Tax Law Section 105-84. Tobacco and Cigarette Retailers and Jobbers.�Every person, firm, or corporation engaged in the business of retailing and/or jobbing cigarettes, cigars, chewing tobacco, snuff, or any other tobacco products shall apply for and obtain from the Commissioner of Revenue a State license for the privilege of engaging in such business, and shall pay for such license the following tax: Outside of incorporated cities or towns and cities or towns of less than 1,000 population ....................................................................................... $ 5.00 Cities or towns of 1,000 population and over ...................................................... 10.00 Counties shall not levy any license tax on the business taxed under this section, but cities and towns may levy a license tax not in excess of that levied by the State. (1939, c. 158, s. 149.) (7) Manufacturers of Ice Cream Tax Law Section 105-97. Manufacture of Ice Cream.� (a) Every person, firm, or corporation engaged in the business of manufacturing or distributing ice cream at wholesale shall apply for and obtain from the Commissioner of Revenue a state license for the privilege of doing business in this State and shall pay for each factory or place where manufactured and/or stored for distribution the following base tax: Where the machine or the equipment unit used is of the continuous freezer type the rate of tax shall be one dollar and fifty cents ($1.50) per gallon capacity based on the rated capacity in gallons per hour according to manufacturer's rating of such freezer or freezers, but in no case shall the tax be less than ten dollars ($10.00) per annum for any freezer or freezers used: and where the machine or equipment unit used is not of the continuous freezer type the rate of tax shall be five ($5.00) dollars per gallon capacity for the freezer or freezers used; but in no case shall the tax be less than ten dollars ($10.00) per annum for any freezer or freezers used; provided that the Commissioner shall have the right to check the correctness or accuracy of any such manufacturer's rating herein referred to and to levy the tax herein authorized on the basis of such determined capacity; and provided, further that where no standard freezer equipment with manufacturer's capacity rating is used, a tax of fifty dollars ($50.00) shall apply; and provided, further that the license tax herein shall not apply to any farmer who manufactures and sells only the products of his own cows. Each truck, automobile or other vehicle coming into this state from another state and selling and/or delivering ice cream on which the tax has not been paid under the provisions of this section shall pay an annual license tax for the privilege of doing business in this state in the sum of one hundred dollars ($100.00) per truck, automobile or vehicle. The license secured from the state under this section shall be posted in the cab of the truck, automobile or other vehicle. (b) For the purpose of this section the words "ice eream" shall apply to ice cream, frozen custards, sherbets, water ices, and/or similar frozen products. (86)
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 86 (image) |
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-113-000-0094 |
Form General | Periodicals |
Page Type | all; all images; chart/table; 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_0094.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 | 86 |
Health Discipline | Pharmacy |
Full Text | (6) Tobacco and Cigarette Retailers and Jobbers Tax Law Section 105-84. Tobacco and Cigarette Retailers and Jobbers.�Every person, firm, or corporation engaged in the business of retailing and/or jobbing cigarettes, cigars, chewing tobacco, snuff, or any other tobacco products shall apply for and obtain from the Commissioner of Revenue a State license for the privilege of engaging in such business, and shall pay for such license the following tax: Outside of incorporated cities or towns and cities or towns of less than 1,000 population ....................................................................................... $ 5.00 Cities or towns of 1,000 population and over ...................................................... 10.00 Counties shall not levy any license tax on the business taxed under this section, but cities and towns may levy a license tax not in excess of that levied by the State. (1939, c. 158, s. 149.) (7) Manufacturers of Ice Cream Tax Law Section 105-97. Manufacture of Ice Cream.� (a) Every person, firm, or corporation engaged in the business of manufacturing or distributing ice cream at wholesale shall apply for and obtain from the Commissioner of Revenue a state license for the privilege of doing business in this State and shall pay for each factory or place where manufactured and/or stored for distribution the following base tax: Where the machine or the equipment unit used is of the continuous freezer type the rate of tax shall be one dollar and fifty cents ($1.50) per gallon capacity based on the rated capacity in gallons per hour according to manufacturer's rating of such freezer or freezers, but in no case shall the tax be less than ten dollars ($10.00) per annum for any freezer or freezers used: and where the machine or equipment unit used is not of the continuous freezer type the rate of tax shall be five ($5.00) dollars per gallon capacity for the freezer or freezers used; but in no case shall the tax be less than ten dollars ($10.00) per annum for any freezer or freezers used; provided that the Commissioner shall have the right to check the correctness or accuracy of any such manufacturer's rating herein referred to and to levy the tax herein authorized on the basis of such determined capacity; and provided, further that where no standard freezer equipment with manufacturer's capacity rating is used, a tax of fifty dollars ($50.00) shall apply; and provided, further that the license tax herein shall not apply to any farmer who manufactures and sells only the products of his own cows. Each truck, automobile or other vehicle coming into this state from another state and selling and/or delivering ice cream on which the tax has not been paid under the provisions of this section shall pay an annual license tax for the privilege of doing business in this state in the sum of one hundred dollars ($100.00) per truck, automobile or vehicle. The license secured from the state under this section shall be posted in the cab of the truck, automobile or other vehicle. (b) For the purpose of this section the words "ice eream" shall apply to ice cream, frozen custards, sherbets, water ices, and/or similar frozen products. (86) |
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 |
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