AN ACT TO AUTHORIZE THE MUNICIPALITIES LOCATED IN BRUNSWICK COUNTY TO LEVY BY REFERENDUM A PREPARED FOOD AND BEVERAGES TAX.
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.
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