NC S238

Authorizes Caswell County Board of Commissioners to levy a prepared food and beverages tax of up to 1% of retail sales price, approved by resolution after 10 days' public notice and public hearing.

Tax applies to prepared food and alcoholic beverages sold for consumption on or off premises, including catering services, and is in addition to state and local sales taxes.

Exempts certain sales including boardinghouse meals, vending machine sales, grocery store items (except delicatessens), meals included with hotel lodging, employer-provided employee meals, and food on federal military reservations.

County may deduct up to 3% of gross proceeds for administration and collection costs, with remaining proceeds usable for any lawful purpose; provides refund mechanism for nonprofit and governmental entities eligible under existing sales tax law.

Tax becomes effective on the first day of a calendar month, no earlier than the fourth month after resolution adoption; may be repealed or reduced by county resolution effective at the end of a fiscal year.