What is the Prepared Food & Beverage Tax?
A. It is a one percent (1%) Countywide tax on any food or beverage in which a “retailer” has added value to or has altered its state (other than solely by cooling), by preparing, combining, dividing, heating, or serving, in order to make the food or beverage available for immediate human consumption. “Retailer” includes caterers and all persons regarded by the North Carolina Secretary of Revenue as retailers under Section 105-164.3 of the North Carolina General Statutes.
