NC H408

Authorizes the Division of Motor Vehicles to produce a Charlotte Football Club special registration plate bearing the team's logo, effective July 1, 2023.

Extends the sunset date for the 1% Mecklenburg County prepared food and beverages tax from July 1, 2031 to July 1, 2060.

Extends the sunset date for the additional 2% occupancy tax for the NASCAR Hall of Fame from July 1, 2038 to July 1, 2060, or until debt obligations are satisfied, whichever is later.

Specifies that the prepared food and beverages tax can only be repealed after related Convention Center debt is satisfied by payment or irrevocable defeasance.

Clarifies that NASCAR Hall of Fame occupancy tax proceeds are used for acquisition, construction, repair, maintenance, renovation, and improvement of the NASCAR Hall of Fame Museum facility and an ancillary NASCAR/convention center ballroom facility.