This tax is on people who do really difficult and dangerous work. Most of the businesses this will affect most are small. Amazon, Walmart, Wells Fargo, will pay a little more for there building and maintenance while small HVAC and other contractors get screwed.
This type of thing hurts the little guys. It adds even more beauraucracy and crap to track for the various government entities. We shit on small businesses and teachers in this state. But our bathrooms are supposedly tranny free!
And leaving the state is hard as a small business because of the years you spend creating your customer base.
You may ask how it effects business owners.
I'll tell you how it affects small business owners more than you. Say you were looking at an addition for your house. Now that it is more expensive you may opt for less addition or no addition at all.
This affects you the customer only slightly.
However it affects the small business owner because he now gets less business and less money. It's their career that is punished the most severe, not you the customer. His/her business is now responsible for the burden of collecting and tracking yet more money for the government. More tax routes are a liability as well.
Meanwhile Wells Fargo, Amazon, Walmart just pay slightly more for infrastructure in NC and you and I get less stuff done because we can afford less.
And before you ask, a person will look at this. At least if they are responsible with their finances. I've seen my uncle loose construction contracts over smaller percentages.
Not a big deal if you're not in the business. What a stupid tax.