North Carolina General Statutes 160A-214.1. Uniform provisions for local meals taxes
(a) Scope. – This section applies to every city authorized by the General Assembly to levy a meals tax. To the extent this section conflicts with any provision of a local act, this section supersedes that provision.
(b) Collection. – A retailer who is required to remit to the Department of Revenue the State and local sales and use tax is required to remit the local meals tax on prepared food and beverages to the taxing city on and after the effective date of the levy of the local meals tax.
(c) Penalties. – The civil and criminal penalties that apply to State sales and use taxes under Chapter 105 of the N.C. Gen. Stat. apply to local meals taxes. The governing board of a taxing city has the same authority to waive the penalties for a meals tax that the Secretary of Revenue has to waive the penalties for State sales and use taxes.
(d) Definitions. – The following definitions apply in this section:
(1) City. – A municipality.
Terms Used In North Carolina General Statutes 160A-214.1
- following: when used by way of reference to any section of a statute, shall be construed to mean the section next preceding or next following that in which such reference is made; unless when some other section is expressly designated in such reference. See North Carolina General Statutes 12-3
- Local act: means an act of the General Assembly applying to one or more specific cities by name, or to all cities within one or more specifically named counties. See North Carolina General Statutes 160A-1
- state: when applied to the different parts of the United States, shall be construed to extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall be construed to include the said district and territories and all dependencies. See North Carolina General Statutes 12-3
(2) Meals tax. – A tax on prepared food and beverages.
(3) Prepared food and beverages. – The term means both of the following:
a. Prepared food, as defined in N.C. Gen. Stat. § 105-164.3
b. An alcoholic beverage, as defined in N.C. Gen. Stat. § 18B-101, that meets at least one of the conditions of prepared food under N.C. Gen. Stat. § 105-164.3 (2001-264, s. 2; 2020-58, s. 3.5(b).)