AN ACT TO AUTHORIZE THE CITY OF BREVARD TO LEVY A PREPARED FOOD AND BEVERAGES TAX.
As the title indicates. Authorizes the city council of Brevard to levy a prepared food and beverages tax of up to 1.5% of the sales price of prepared food and beverages sold within the City of Brevard at retail for consumption on or off the premises by a retailer subject to sales tax under GS 105-164.4(a)(1). Provides that the tax applies to catering if the food is served in the city, regardless of the caterer's residency. Provides that this tax is in addition to state and local sales tax. Provides additional specifics as to the administration, collection, and use of the tax. Also includes provisions identifying prepared food and beverages sales that are exempt from the tax and criteria for when the tax must be refunded. Provides criteria governing the repeal of the tax levied under this section and selecting the effective date for the levying of the tax.
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