NC H398

Brunswick County Board of Commissioners may levy a prepared food and beverages tax of up to 0.5% on retail sales, effective either by resolution with 10 days' notice and public hearing or by majority vote in a county referendum.

Municipalities in Brunswick County may independently levy the same 0.5% prepared food and beverages tax, but only if the county has not implemented its tax; any municipal tax is automatically repealed if the county subsequently levies the tax.

Tax applies to prepared food and alcoholic beverages sold at retail for on or off-premises consumption, with exemptions for boardinghouse meals, vending machines, certain grocery sales, military reservations, and employer-provided employee meals.

Tax administration is handled by the county (for county levy) or municipality (for municipal levy), with monthly reporting by retailers and a 3% deduction allowed for administration costs.

Revenue from the tax must be used for beach nourishment or constructing and improving public infrastructure and facilities; nonprofit and governmental entities are eligible for refunds on qualifying purchases.