NC H1911

Extends the 3% privilege tax on admissions to internet ticket resellers, effective January 1, 2011, while excluding the face value of tickets from resale taxation.

Clarifies that the admissions tax applies only to charges for admission to live entertainment events, excluding amenities (such as premium seating or parking), with amenity charges determined by comparing ticket prices with and without amenities.

Eliminates the admissions tax on general amusement or entertainment not taxed elsewhere and on traveling performances/exhibitions, consolidating tax scope to live entertainment and internet resales.

Removes city licensing tax authority over internet ticket resellers while maintaining the $25 per day/location licensing limit for direct live entertainment providers.

Requires the Secretary of Revenue to provide 90 days advance notice before implementing revised tax interpretations that expand tax scope or increase tax liability for monthly/quarterly taxes, and one full tax year notice for annual taxes.