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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
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House Bill 225,
1991 Session, General Assembly of North Carolina
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Effective January
1, 1992
Use of Tax
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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
Administrator, Wendy Hemilright
Dare County
Justice Center
962 Marshall C Collins Drive
Manteo NC 27954
Phone:
(252)475-5957
Fax: (252) 475-5949 |
