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.
Bill H 260 (2019-2020)Summary date: Mar 4 2019 - More information