North Carolina General Statutes
Article 5 - Sales and Use Tax.
§ 105-164.44J - Supplemental PEG channel support.

105-164.44J. Supplemental PEG channel support.
(a) Definitions. - The following definitions apply in this section:
(1) Existing agreement. - Defined in G.S. 66-350.
(2) PEG channel. - Defined in G.S. 66-350.
(3) PEG channel operator. - An entity that does one or more of the following:
a. Produces programming for delivery on a PEG channel.
b. Provides facilities for the production of programming or playback of programming for delivery on a PEG channel.
(4) Qualifying PEG channel. - A PEG channel that operates for at least 90 days during a fiscal year and that meets all of the following programming requirements:
a. It delivers at least eight hours of scheduled programming a day.
b. It delivers at least six hours and 45 minutes of scheduled, non-character-generated programming a day.
c. Its programming content does not repeat more than fifteen percent (15%) of the programming content on any other PEG channel provided to the same county or city.
(5) Supplemental PEG channel support funds. - The amount distributed to a county or city under G.S. 105-164.44I(b).
(b) Certification. - A county or city must certify to the Secretary by July 15 of each year all of the qualifying PEG channels provided for its use during the preceding fiscal year by a cable service provider under either G.S. 66-357 or an existing agreement. A county or city may not certify more than three qualifying PEG channels. The certification must include all of the following:
(1) An identification of each channel as a public, an education, or a government channel.
(2) The name and signature of the PEG channel operator for each channel. If a qualifying PEG channel has more than one PEG channel operator, the county or city must include the name of each operator of the PEG channel. A PEG channel operator may be included on the certification of only one county or city for each type of PEG channel that it operates.
(3) Any other information required by the Secretary.
(c) Use of Funds. - A county or city must use the supplemental PEG channel support funds distributed to it for the operation and support of each of the qualifying PEG channels it certifies by allocating the amount it receives equally among each of the qualifying PEG channels. A county or city must distribute the supplemental PEG channel support funds to the PEG channel operator of the qualifying PEG channel within 30 days of its receipt of the supplemental PEG channel support funds from the Department, or as specified in an interlocal agreement. If a qualifying PEG channel has more than one PEG channel operator, the county or city must distribute the amount allocated for that PEG channel equally to each PEG channel operator, or as specified in an interlocal agreement.
(d) Errors in Certification. - If a county or city determines that it certified a PEG channel in error, the county or city must submit a revised certification to the Secretary, and the county or city must return all supplemental PEG channel support funds distributed to it as a result of the error. The Secretary must add the funds returned to the total amount of supplemental PEG channel support funds to be allocated in the following fiscal year. (2008-148, s. 3; 2010-158, s. 11(c).)

Structure North Carolina General Statutes

North Carolina General Statutes

Chapter 105 - Taxation

Article 5 - Sales and Use Tax.

§ 105-164.1 - Short title.

§ 105-164.2 - Purpose.

§ 105-164.3 - Definitions.

§ 105-164.4 - Tax imposed on retailers and certain facilitators.

§ 105-164.4B - Sourcing principles.

§ 105-164.4C - Telecommunications service and ancillary service.

§ 105-164.4D - Bundled transactions.

§ 105-164.4E - Direct Mail.

§ 105-164.4F - Accommodation rentals.

§ 105-164.4G - Entertainment activity.

§ 105-164.4H - Real property contract.

§ 105-164.4I - Service contracts.

§ 105-164.4J - Marketplace-facilitated sales.

§ 105-164.4K - Property management contracts.

§ 105-164.6 - Complementary use tax.

§ 105-164.6A - Voluntary collection of use tax by sellers.

§ 105-164.7 - Retailer or facilitator to collect sales tax from purchaser as trustee for State.

§ 105-164.8 - Retailer's obligation to collect tax; remote sales subject to tax.

§ 105-164.9 - Advertisement to absorb tax unlawful.

§ 105-164.10 - Retail tax calculation.

§ 105-164.11 - Excessive and erroneous collections.

§ 105-164.11A - Refund of tax paid on rescinded sale or cancellation of service.

§ 105-164.11B - Recover sales tax paid.

§ 105-164.12A - Electric golf cart and battery charger considered a single article.

§ 105-164.12B - Tangible personal property sold below cost with conditional contract.

§ 105-164.12C - Items given away by merchants.

§ 105-164.13 - Retail sales and use tax.

§ 105-164.13A - Service charges on food, beverages, or prepared food.

§ 105-164.13B - Food exempt from tax.

§ 105-164.13E - Exemption for farmers.

§ 105-164.13F - Exemption for wildlife managers.

§ 105-164.14 - Certain refunds authorized.

§ 105-164.14A - Economic incentive refunds.

§ 105-164.15A - Effective date of tax changes.

§ 105-164.16 - Returns and payment of taxes.

§ 105-164.16A - Reporting option for prepaid meal plans.

§ 105-164.19 - Extension of time for making returns and payment.

§ 105-164.20 - Cash or accrual basis of reporting.

§ 105-164.22 - Record-keeping requirements, inspection authority, and effect of failure to keep records.

§ 105-164.26 - Presumption that sales are taxable.

§ 105-164.27A - Direct pay permit.

§ 105-164.28 - Certificate of exemption.

§ 105-164.28A - Other exemption certificates.

§ 105-164.29 - Application for certificate of registration by wholesale merchants, retailers, and facilitators.

§ 105-164.29A - State government exemption process.

§ 105-164.29B - Information to counties and cities.

§ 105-164.30 - Secretary or agent may examine books, etc.

§ 105-164.32 - Incorrect returns; estimate.

§ 105-164.37 - Bankruptcy, receivership, etc.

§ 105-164.38 - Tax is a lien.

§ 105-164.39 - Attachment.

§ 105-164.40 - Jeopardy assessment.

§ 105-164.42A - Short title.

§ 105-164.42B - Definitions.

§ 105-164.42C - Authority to enter Agreement.

§ 105-164.42D - Relationship to North Carolina law.

§ 105-164.42E - Agreement requirements.

§ 105-164.42F - Cooperating sovereigns.

§ 105-164.42G - Effect of Agreement.

§ 105-164.42H - Certification of certified automated system and effect of certification.

§ 105-164.42I - Contract with certified service provider and effect of contract.

§ 105-164.42J - Performance standard for multistate seller.

§ 105-164.42K - Registration and effect of registration.

§ 105-164.42L - Liability relief for erroneous information or insufficient notice by Department.

§ 105-164.43A - (Recodified effective August 8, 2001 - See note) Certification of tax collector software and tax collector.

§ 105-164.43B - (Recodified effective August 8, 2001 - See note) Contract with Certified Sales Tax Collector.

§ 105-164.43D - Applicable due date when due date falls on a weekend, holiday, or when the Federal Reserve Bank is closed.

§ 105-164.44 - Penalty and remedies of Article 9 applicable.

§ 105-164.44F - Distribution of part of telecommunications taxes to cities.

§ 105-164.44H - Transfer to State Public School Fund.

§ 105-164.44I - Distribution of part of sales tax on video programming service and telecommunications service to counties and cities.

§ 105-164.44J - Supplemental PEG channel support.

§ 105-164.44K - Distribution of part of tax on electricity to cities.

§ 105-164.44L - Distribution of part of tax on piped natural gas to cities.

§ 105-164.44M - Transfer to Highway Fund.