The Senate committee substitute to the 1st edition makes the following changes. Amends the definition of prepared food and beverages so that it includes prepared foods as defined in GS 105-164.3 (removing the specification that it include any food to which a retailer has added value or altered its state in order to make the food available for human consumption) and alcoholic beverages as defined in GS 18B-101 (removing the additional requirement that the beverage meet at least one of the conditions of prepared food in GS 105-164.3).
Provides that the tax is due and payable on or before the 20th (was, 15th) day of the month following the month in which the tax accrues. Makes conforming changes to the due date of the retailer's return.
Bill S 876 (2013-2014)Summary date: Jun 11 2014 - More information
Bill S 876 (2013-2014)Summary date: May 28 2014 - More information
Identical to H 1249, filed on May 28, 2014.
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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