The Food and Beverage tax rate for Dare County is 1% of the sales price of prepared foods and beverages sold within the county for consumption on or off a premises by a retailer who is subject to sales tax under G.S. 105-164.4(a)(1). This tax is in addition to State and local sales tax.
Authorization for the prepared food tax became effective January 1, 1992 by House Bill 225, 1991 Session, General Assembly of North Carolina.
The use and distribution of the Food & Beverage Tax is the responsibility of the Dare County Tourism Board. The 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:
- advertising to promote off season events and programs
- marketing research
- a mail and telephone inquiry response program
- welcoming and hospitality functions; and 25% must be used for services or programs needed due to the impact of tourism on the county.
How to File and Pay
Make checks payable and mail payment and report to:
DARE COUNTY TAX COLLECTION
P.O. Box 1000
Manteo, NC 27954
You can pay your Dare County Food & Beverage Tax Bill in person at the Dare County Tax Office Monday - Friday 8:30 a.m. to 5 p.m. (Room 166), located in the Justice Center at 962 Marshall C Collins Dr, Manteo NC. Payments by debit cards, checks, and cash are accepted with no convenience fees. Payments by Visa, MasterCard, Discover and American Express credit cards will be charged a surcharge of 2% of the payment amount.
For your convenience, a drop box for reports and check payments is located at 962 Marshall Collins Drive, Manteo NC - by the flag pole in front of the Dare County Justice Center. They will be collected on the following business day.
The Dare County Tax Collections Department accepts payments Monday through Friday from 8:30 a.m. to 5:00 p.m. The calendar on the Dare County website will advise you of scheduled holiday closures.
If you would like to take advantage of filing your report online, please register for an account at:
Once you have registered, please complete the below form and either mail it in, or email to firstname.lastname@example.org
When form has been received and verified, your business account will be attached to your registered User ID. A confirmation email will be sent to you when completed.
There is no fee to file your monthly reports online. There is at this time, however, a 2.75% processing fee charged by the company that manages our online payment portal. Our Finance Department has been working diligently to find another vendor that is supported by our software that has an electronic (e-check) option. This would provide you with the ability to pay online with only a nominal fee. We will keep you updated on our progress.
You may still pay online if you choose, or another payment option that is available for paying any Dare County tax bill is electronic bill pay through your bank. If your bank does not offer Dare County as one of its electronic vendors, you can request that they add us.
We sincerely hope to have a low fee payment option available soon. In the meantime, we can begin the process of activating any accounts that would like to use our online portal. You are under no obligation to file and/or pay online.
This tax does not apply to the following:
- Prepared food/beverages served to residents in boarding houses & sold together on a periodic basis w/rental of a sleeping or lodging.
- Retail sales exempt from taxation under G.S. 105-164.13.
- Retail sales by means of vending machines.
- Prepared food/beverages served by a business subject to occupancy tax levied pursuant to this act if the charge for meals/prepared food/beverages is included in an a single non-itemized sales price together w/the charge for rooms/lodging/accommodation furnished by the business.
- Prepared food/beverages furnished without charge by employers to employees.
- Retail sales by grocers or grocery section of supermarkets or other diversified retail businesses other than sales of prepared food and beverage in the delicatessen or similar departments of the grocer or grocery section.
The county shall administer a tax levied under this act. A tax levied under this act is due and payable to the county tax collector in monthly installments on or before the fifteenth (15) day of the month following the month in which the tax accrues.
Every person, firm corporation, or association liable for the tax shall, on or before the fifteenth (15) of each month, prepare and render a return on a form prescribed by the county. The return shall state the total gross receipts derived in the preceding month from rentals and sales upon which the tax is levied.
A return filed with the Dare County Tax Collector under this act is not a public record as defined by
G.S. 132-1 and may not be disclosed except as required by law. A tax levied under this act is due and payable to the county tax collector in monthly installments on or before the fifteenth (15) day of the month following the month in which the tax accrues.
Failure to Report and/or Pay
Any person, firm, corporation or association who fails to file a return on the date it is due as required by this act shall pay a penalty equal to five percent (5%) of the amount of the tax due if the failure is for not more than one (1) month, with an additional five percent (5%) for each additional month or fraction thereof not to exceed twenty-five percent (25%) in the aggregate, or five dollars ($5.00), whichever is the greater.
Any person, firm corporation or association who fails to pay the tax on the date it is due shall pay a penalty equal to ten percent (10%) of the amount of the tax due. Failure to both file a return AND pay the tax as required by this act shall result in imposition of BOTH penalties.
Failure which is determined to be negligent, willful, or fraudulent will result in increased penalties and potential punishment as a Class 1 misdemeanor. G.S. 105-236.