Authorizes the Scotland Neck Board of Commissioners to levy a prepared food and beverage tax of up to 1% by resolution and after 10 days of public notice and a public hearing. Specifies seven exemptions. Directs retailers to collect the tax and either the Town of Scotland Neck or Halifax County to administer the tax, as specified. Provides for refunds to nonprofit or governmental entities of the tax paid by those entities. Directs proceeds of the tax to be used for the promotion of travel and tourism in the Town of Scotland Neck. Provides for repeal of the tax.
SCOTLAND NECK MEALS TAX.
|View NCGA Bill Details||2019-2020 Session|
AN ACT TO AUTHORIZE THE TOWN OF SCOTLAND NECK TO LEVY A PREPARED FOOD AND BEVERAGES TAX.Intro. by Wray.
Status: Re-ref Com On Finance (House action) (Mar 27 2019)
Mon, 4 Mar 2019 House: Filed
Tue, 5 Mar 2019 House: Passed 1st Reading
Wed, 27 Mar 2019 House: Reptd Fav
Wed, 27 Mar 2019 House: Re-ref Com On Finance
Bill H 260 (2019-2020)Summary date: Mar 4 2019 - View Summary