State Codes and Statutes
Statutes > North-carolina > Chapter_153A > GS_153A-154_1§ 153A‑154.1. 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 county has the same authority to waive the penalties for alocal meals tax that the Secretary of Revenue has to waive the penalties forState sales and use taxes.
(b) Scope. This section applies to every county authorized bythe General Assembly to levy a meals tax. As used in this section, the term"meals tax" means a tax on prepared food and drink. (2001‑264, s. 1.)
