Internet Sweepstakes Tax Update

[Update: The N.C. Supreme Court issued important ruling on video sweepstakes in 2012 and 2013.  See this post and this post for more details.]

Internet sweepstakes operations have continued to mushroom across the state. A recent newspaper article identified eight stand-alone internet sweepstakes parlors in Durham alone.   If true, then Durham now offers twice as many internet sweepstakes parlors as it does movie theaters.  And that number does not include the many gas stations and convenience stores that offer internet sweepstakes on a computer or two in a corner of the store.  These sweepstakes businesses are as popular as they are plentiful.  One internet sweepstakes operator based in Pilot Mountain made an estimated tax payment to Roanoke County, Virginia that assumes several million dollars of 2010 revenue in just that one county. 

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Civil Penalties and Zoning: Why Fight ‘Em, Just Cite ‘Em

The expansion of  a certain nonconforming junkyard and auto salvage yard violates the zoning ordinance, a condition that has existed for some time. Warnings have gone unheeded. The local government has sought to accommodate every promise made that the violator will comply, but has little to show for it. There is relatively little interest in spending public funds to litigate the matter. Should civil penalties be assessed against violators such as these? Why should we fight them when we can just cite them? Read more »

Repairing unfit houses—and then recouping the costs

[2011 UPDATE: For more detail on this topic, see the following 2011 book: Housing Codes for Repair and Maintenance: Using the General Police Power and Minimum Housing Statutes to Prevent Dwelling Deterioration]

An earlier post on minimum housing ordinances (MHOs) explained how MHOs can be employed by a local government for the purpose of ordering owners to repair unfit dwellings. When an owner fails to comply with a repair order, the local government may proceed to effectuate the repairs itself. The costs to the local government for making the repairs become a lien on the property. What mechanisms are available to local governments to collect on these liens? Read more »

Is Metadata a Public Record?: Part 1

(Updated March 15, 2010) Is metadata a public record? There is not a clear answer to this question, at least in North Carolina. But that does not mean that public entities should ignore the question. In fact, public officials, particularly attorneys and information technology professionals, are well advised to stay abreast of this emerging issue, as it likely will impact future responses to public records requests for electronic information and may even alter retention practices with respect to that information. This post defines metadata and summarizes the few cases (in other states) that have squarely addressed whether, and to what extent, metadata is a public record. In my next post, I will discuss the potential treatment of metadata under North Carolina’s public records laws, and flag additional issues posed by metadata in the public records context. Read more »

Free Speech Rights in Government Social Media Sites

Government agencies are increasingly recognizing the need to communicate with their constituents and to promote citizen participation in government programs and issues. Government web sites have become standard fare, providing information and mostly one-way communication from the government to the public. Government use of more interactive “social media,” such as Facebook and Twitter, raises questions about whether the public has free speech rights in these forums. Can the government limit, screen, or censor comments by the public on its social media sites? Read more »

5 Myths About Tax Foreclosures

With taxpayers across the state still suffering financially, local governments may be forced to rely on foreclosures more than ever to generate vital property tax revenue.  Here are five persistent myths about tax foreclosures that deserve debunking. Read more »

Answers to Questions About Committees

Local governments often create committees to carry out a wide variety of functions on behalf of their communities. Who has authority to create committees? What is their status under the open meetings law? Under what rules should they operate? What happens if a majority of board members attend a committee meeting – does this violate the open meetings law? Read on for answers to these questions. Read more »