NC S876

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

Requires the city council to adopt a resolution and hold a public hearing with at least 10 days' notice before implementing the tax, which applies in addition to state and local sales taxes.

Exempts certain sales including prepared food in boardinghouses, grocery store items (except delicatessen departments), vending machine sales, food served by employers to employees, and food served on federal military reservations.

Requires retailers to collect and remit the tax monthly by the 20th of each month, with the city authorized to contract with Transylvania County for tax administration and collection.

Directs net proceeds (after deducting up to 3% for administration costs) toward public infrastructure projects, including downtown improvements, recreation facilities, and gateway opportunities such as Pisgah National Forest or Brevard Music Center.