(A) The town business privilege fee set forth in Appendix A to this chapter does not apply to any game or process prohibited by G.S. §§ 14-304 through 14-309; provided, however, once the tax is paid, determination that the game or process for which the tax was paid was or is prohibited by G.S. §§ 14-304 through 14-309 shall not entitle the establishment to a refund of the tax paid, and the tax shall be forfeited.
(B) (1) Establishments legally operating with appropriate privilege license at the time of the adoption of this subchapter shall not be required to pay the applicable privilege license tax for computer gaming establishments for the fiscal year July 1, 2009 through June 30, 2010, but shall be required to pay the tax in full for the fiscal year July 1, 2010 through June 30, 2011, and thereafter.
(2) Partial refunds shall be paid back to the operator of the establishment should the business cease to exist as caused by a state ban of this type business.
(Ord. passed 6-30-2010)