GENERAL ASSEMBLY OF NORTH CAROLINA
AN ACT TO AUTHORIZE THE TOWN OF LONG BEACH TO COMPROMISE OR FORGIVE LOCAL OCCUPANCY TAX PENALTIES.
The General Assembly of North Carolina enacts:
Section 1. Part IX of Chapter 908 of the 1983 Session Laws, as amended by Chapters 985 and 1028 of the 1983 Session Laws and Chapter 935 of the 1987 Session Laws, is amended by adding at the end of the second paragraph of Section 39 a new sentence to read:
"The governing body of the city may, for good cause shown, compromise or forgive the additional tax penalties imposed by this section."
Sec. 2. This act applies to the Town of Long Beach only.
Sec. 3. This act is effective upon ratification.
In the General Assembly read three times and ratified this the 6th day of July, 1990.