AN ACT TO AUTHORIZE THE CITY OF HENDERSON TO LEVY A PREPARED FOOD AND BEVERAGES TAX.
Authorizes the Henderson City Council 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 City of Henderson or Vance 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-related activities in the City of Henderson, less up to 3% to provide for administrative costs. Requires the effective date of the tax to be the first day of a calendar month and prohibits the tax from being effective before the first day of the forth month after the date the resolution is adopted. Provides for repeal of the tax.