§ 160A-214.1. Uniform penalties for local meals taxes. - North Carolina Statutes

§ 160A‑214.1.  Uniform penalties for local mealstaxes.

(a)        Penalties. – Notwithstanding any other provision of law, thecivil and criminal penalties that apply to State sales and use taxes underChapter 105 of the General Statutes apply to local meals taxes. The governingboard of a taxing city has the same authority to waive the penalties for ameals tax that the Secretary of Revenue has to waive the penalties for Statesales and use taxes.

(b)        Scope. – This section applies to every city authorized bythe General Assembly to levy a meals tax.

(c)        Definitions. – The following definitions apply in thissection:

(1)        City. – A municipality.

(2)        Meals tax. – A tax on prepared food and drink. (2001‑264, s. 2.)