14B N.C. Admin. Code 15B.0516

Current through Register Vol. 38, No. 24, June 17, 2024

Section 15B .0516 - HOTELS: INCOME FROM SALES

For the purpose of defining a hotel, the term "substantially engaged in the business of furnishing lodging" in G.S. 18B-1000(4) means that the establishment's gross receipts from the rental of lodging rooms, sale of food, and sale of non-alcoholic beverages are greater than its gross receipts from the sale of alcoholic beverages.

14B N.C. Admin. Code 15B .0516

Authority G.S. 18B-100; 18B-207; 18B-1000(4); 18B-1008;
Eff. July 1, 1992;
Transferred and Recodified from 04 NCAC 02S .0523 Eff. August 1, 2015;
Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.

Authority G.S. 18B-1000(4); 18B-1008;
Eff. July 1, 1992;
Transferred and Recodified from 04 NCAC 02S .0523 Eff. August 1, 2015.