NC H938

Establishes the North Carolina State Gaming Commission as an independent, self-supporting agency to regulate and oversee gaming operations in the state, with nine members appointed by the Governor and General Assembly.

Creates a licensing and regulatory framework for electronic sweepstakes establishments and devices, requiring operators and vendors to obtain Commission licenses and prohibiting certain conduct such as rigged sweepstakes, misleading advertising, and operation without proper licensing.

Imposes state excise taxes on electronic sweepstakes establishments ($2,000 annually), devices ($1,000 annually), and gross receipts (4% annually), with revenue distributed to law enforcement agencies and the General Fund.

Authorizes counties and cities to impose local excise taxes on electronic sweepstakes establishments ($1,000 annually) and devices ($500 annually), with at least 3% of local revenues going to sheriff or police departments.

Recodifies existing gaming-related statutes from Chapter 18C into the new Chapter 18D framework and clarifies that alcohol law enforcement agents have jurisdiction over sweepstakes enforcement; regulations become effective January 1, 2016.