As the title indicates. Authorizes the Board of Commissioners of Caswell County to levy a prepared food and beverages tax of up to 1% of the sales price of prepared food and beverages sold within Caswell County at retail for consumption on or off the premises by a retailer subject to sales tax under GS 105-164.4(a)(1). Requires public notice and a public hearing before levying the tax. Provides that the tax applies to catering if the food is served in the county, 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 seven types of 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.