House committee substitute makes the following changes to the 2nd edition.
Amends the authority granted to municipalities of Brunswick County to levy a 0.5% prepared food and beverage tax to no longer allow for the tax to be levied by resolution (previously, allowed for levy by resolution or referendum). Changes the statutory cross-reference regarding election procedures. Modifies the ballot language to include that the proposed tax is for local prepared food and beverages (previously, omitted beverages). Makes conforming changes to the act's long title.
Summary date: Jul 11 2019 - More information
Summary date: Feb 13 2019 - More information
House committee substitute makes the following changes to the 1st edition. Corrects a statutory cross-reference in Section 1(a).
Summary date: Jan 31 2019 - More information
Authorizes governing bodies of municipalities in Brunswick County to levy a prepared food and beverage tax of up to .5%, either by resolution and after 10 days of public notice and a public hearing, or after a referendum approves the tax, as specified. Directs retailers to collect the tax and either Brunswick County or the municipality to administer the tax. Provides for refunds to nonprofit or governmental entities of the tax paid by those entities. Directs proceeds of the tax to be used for beach nourishment or to construct and improve public infrastructure and facilities. Provides for repeal of the tax.
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