Businesses with alcohol permits would pay $10 per customer entry

The bill would charge each covered business $10 for every customer entry. It would cover sexually oriented businesses, as defined in state law, that hold a state alcohol permit. A business could not require a customer to pay the fee. The fee would be added to other fees and taxes that apply. The bill would take effect October 1, 2026.

Each covered business would send the fees to the Department of Revenue every quarter and file a report. These duties would apply to businesses covered by the proposed fee. Businesses would keep daily counts of customers admitted and retain them for the period the Department requires. Records could not include customers’ names or personal information. The Department could use them only to check the business’s report. These duties would begin when the bill takes effect on October 1, 2026.

Collected fees would go to a state fund, and the Council for Women would report on collections and payments. The reporting duty would apply to the North Carolina Council for Women, working with the Department of Revenue. The Council for Women would use the money under the rules for that fund. The report would cover the current and prior fiscal years and list payment recipients, dates, and amounts. The Council for Women would submit the report by September 1 each year.