NC H922

Establishes the North Carolina Electronic Sweepstakes Act under Chapter 143B, requiring licenses from the Department of Commerce to operate electronic sweepstakes establishments and devices, with a $250 application fee and background investigations of operators.

Creates excise taxes on electronic sweepstakes: $2,000 annually per establishment, $1,000 annually per device, and 4% of gross receipts from sweepstakes operations, with quarterly reporting requirements.

Authorizes counties and cities to impose additional local excise taxes of up to $1,000 per establishment and $500 per device, with at least 3% of local revenues going to law enforcement.

Requires sweepstakes to use predetermined finite pools of entries with no skill element, free entry methods, and identical odds between paid and free entries; prohibits single prizes exceeding $10,000 and operation at locations with alcohol service permits.

Establishes penalties including Class 2 misdemeanor charges with $25,000-$100,000 fines for unlicensed operation, and civil penalties of $500-$10,000 for violations; effective January 1, 2016.