Current through Register Vol. 39, No. 11, December 2, 2024
Section 15B .0604 - SPORTS CLUB: CLUB ACTIVITY FEESClub activity fees may only include revenues from the following:
(1) membership dues paid for golf or tennis privileges;(2) court or greens fees paid by patrons for the privilege of using the golf course or the tennis court located on the sports club's premises;(3) receipts for food if the establishment operates a restaurant on its licensed premises;(4) equipment sales on the sports club's licensed premises;(5) golf cart rental fees;(6) teaching fees paid to golf or tennis professionals for lessons given on the sports club's premises;(7) equipment rental fees, if the equipment is rented for use on the sports club's golf course or tennis court;(8) entry fees for golf or tennis tournaments held on the sports club's premises;(9) revenue generated by the sale of tickets to golf or tennis tournaments held on the sports club's premises.14B N.C. Admin. Code 15B .0604
Authority G.S. 18B-100; 18B-207; 18B-1000(8); 18B-1008;
Temporary Adoption Eff. September 24, 1993 for a Period of 180 Days or Until the Permanent Rule Becomes Effective, Whichever is Sooner;
Eff. February 1, 1994;
Transferred and Recodified from 04 NCAC 02S .0615 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-207; 18B-1000(5a); 18B-1008;
Temporary Adoption Eff. September 24, 1993 for a Period of 180 Days or Until the Permanent Rule Becomes Effective, Whichever is Sooner;
Eff. February 1, 1994;
Transferred and Recodified from 04 NCAC 02S .0615 Eff. August 1, 2015.