Meals Tax

Food and Beverage Tax

Link: Food & Beverage Report (pdf file)

The Dare County Prepared Foods Tax Rate of 1% of the sales price of prepared foods and beverages sold within the county at retail for consumption on or off a premises.

Authorization

House Bill 225, 1991 Session, General Assembly of North Carolina
Effective January 1, 1992

Use of Tax

Dare County Tourism Board:
First eligible expense is the cost of an annual audit. Of the remainder: 75% must be used for the cost of administration and to promote tourism. The Tourism Board’s expenditures may include:
(i) advertising to promote less than peak season events and programs,
(ii) marketing research,
(iii) a mail and telephone inquiry response program,
(iv) welcoming and hospitality functions; and 25% must be used for services or programs needed due to the impact of tourism on the county.

Distribution of Tax

Net proceeds to the Dare County Tourism Board

Dare County Justice Center
962 Marshall C Collins Drive
Manteo NC 27954

Phone: (252)475-5957
Fax: (252) 475-5949