North Carolina General Statutes
Article 7 - Taxation.
§ 153A-154.1 - Uniform provisions for local meals taxes.

153A-154.1. Uniform provisions for local meals taxes.
(a) Scope. - This section applies to every county 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 county 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 General Statutes apply to local meals taxes. The governing board of a taxing county has the same authority to waive the penalties for a local 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) Meals tax. - A tax on prepared food and beverages.
(2) Prepared food and beverages. - The term means both of the following:
a. Prepared food, as defined in G.S. 105-164.3.
b. An alcoholic beverage, as defined in G.S. 18B-101, that meets at least one of the conditions of prepared food under G.S. 105-164.3. (2001-264, s. 1; 2020-58, s. 3.5(a).)

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