NC H1174

Authorizes Scotland County to impose a privilege tax on sweepstakes machine establishments at rates up to $2,000 per establishment per year and up to $400 per machine per year.

Defines "sweepstakes machine" using the same definition as "electronic machine or device" in G.S. 14-306.4 and defines "sweepstakes machine establishment" as a place of business where such machines are operated.

Requires tax returns to be filed by the tenth day after the end of each month, covering the previous month's operations.

Becomes effective July 1, 2012, but automatically repeals if an appellate court determines that operating sweepstakes machines violates North Carolina law.

Applies only to Scotland County as a local bill.