NC H1249

Authorizes the City of Brevard to levy a prepared food and beverages tax of up to 1.5% on sales of prepared food and beverages sold at retail within the city.

Tax applies to food altered by preparing, combining, heating, or serving, and to alcoholic beverages meeting prepared food conditions; excludes grocery store sales (except delicatessen departments), vending machines, boardinghouse meals, and certain hotel/lodging charges.

Retailers must collect the tax as a separate line item on sale documents and remit monthly by the 15th of each month following the month tax accrues; administering authority may deduct up to 3% of gross proceeds for collection costs.

Net proceeds must be used for constructing and improving public infrastructure, recreation facilities, and gateway opportunities including the historic downtown area, Pisgah National Forest projects, and Brevard Music Center.

Tax becomes effective on the first day of a calendar month no earlier than the fourth month after city council adopts the levying resolution; may be repealed or reduced by council resolution effective the first day of a month.