LOCAL OPTION MEALS TAX/BRUNSWICK CO. MUNIS.

View NCGA Bill Details2019-2020 Session
House Bill 17 (Local) Filed Thursday, January 31, 2019
AN ACT TO AUTHORIZE THE MUNICIPALITIES LOCATED IN BRUNSWICK COUNTY TO LEVY BY REFERENDUM A PREPARED FOOD AND BEVERAGES TAX.
Intro. by Iler.

Status: Re-ref Com On Rules, Calendar, and Operations of the House (House action) (Jul 11 2019)

SOG comments (1):

Long title change

House committee substitute to the 2nd edition changed the long title.  Original title was AN ACT TO AUTHORIZE THE MUNICIPALITIES LOCATED IN BRUNSWICK COUNTY TO LEVY EITHER BY RESOLUTION OR BY REFERENDUM A PREPARED FOOD AND BEVERAGES TAX.

H 17

Bill Summaries:

  • Summary date: Jul 11 2019 - More information

    House committee substitute makes the following changes to the 2nd edition.

    Amends the authority granted to municipalities of Brunswick County to levy a 0.5% prepared food and beverage tax to no longer allow for the tax to be levied by resolution (previously, allowed for levy by resolution or referendum). Changes the statutory cross-reference regarding election procedures. Modifies the ballot language to include that the proposed tax is for local prepared food and beverages (previously, omitted beverages). Makes conforming changes to the act's long title.


  • Summary date: Feb 13 2019 - More information

    House committee substitute makes the following changes to the 1st edition. Corrects a statutory cross-reference in Section 1(a).


  • Summary date: Jan 31 2019 - More information

    Authorizes governing bodies of municipalities in Brunswick County to levy a prepared food and beverage tax of up to .5%, either by resolution and after 10 days of public notice and a public hearing, or after a referendum approves the tax, as specified. Directs retailers to collect the tax and  either Brunswick County or the municipality to administer the tax. Provides for refunds to nonprofit or governmental entities of the tax paid by those entities. Directs proceeds of the tax to be used for beach nourishment or to construct and improve public infrastructure and facilities. Provides for repeal of the tax.


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