Tax Return Prepared Food & Beverage Tax - Mecklenburg County

Mecklenburg County Prepared Food & Beverage Tax Instructions

Filing Information

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A return must be filed and the tax paid by the twentieth (20

) day of the month following the month in which the tax accrues.

The return may be filed by personal delivery, U.S. mail, or online. If mailed, the return will be deemed filed as of the date

shown on the postmark affixed by the U.S. Postal Service. Please note that the date on a metered stamp is not deemed to

be a filing date.

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A return must be filed each month even if no tax is due, to file and remit payment online visit

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Remittance should be made by check or money order and payable to the City-County Tax Collector. Do not send cash.

Penalties, Interest, and Remedies

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Line 5 - if the return is filed after the due date, add a penalty of five percent (5%) of the amount of the tax, with an additional

five percent (5%) for each additional month, not exceeding twenty-five (25%) in total, or $5.00, whichever is greater.

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Line 6 - if you fail to pay the tax when due, add a penalty of ten percent (10%) of the amount of the tax and in no event

should it be less than $5.00.

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Line 7 - at the time the tax is due until it is paid, interest will accrue at the rate of 0.75% per month, or a fraction thereof, on

the principal amount of the tax.

• When the bank returns a check because of insufficient funds or nonexistence of an account, a penalty will be assessed of

$1.00 or ten percent (10%) of the amount of the check, whichever is greater, subject to a maximum of $1,000.00 per North

Carolina General Statute (NCGS) 105-236(a)(1).

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If there is a deficiency or delinquency in payment of any tax because of fraud with intent to evade the tax, the County shall

assess a penalty equal to fifty percent (50%) of the total deficiency.

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Any person who willfully attempts, or any person who aids or abets any person to attempt in any manner to evade or defeat

a tax or its payment, shall, in addition to other penalties provided by law, be guilty of a Class H felony.

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Any person required to collect, withhold, account for, and pay over any tax who willfully fails to collect or truthfully account

for and pay over the tax shall, in addition to other penalties provided by law, be guilty of a Class 1 misdemeanor.

Notwithstanding any other provision of law, no prosecution for a violation brought under this subdivision shall be barred

before the expiration of six (6) years after the date of the violation.

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Any person required to pay any tax, to make a return, to keep any records, or to supply any information, who willfully fails

to pay the tax, make the return, keep the records, or supply the information, at the time or times required by law, or rules

issued pursuant thereto, shall, in addition to other penalties provided by law, be guilty of a Class 1 misdemeanor.

Notwithstanding any other provision of law, no prosecution for a violation brought under this subdivision shall be barred

before the expiration of six (6) years after the date of the violation.

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Information on penalty waivers can be obtained by contacting the Business Tax Collections Office and by visiting

Policies and Procedures

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Mecklenburg County Board of Commissioners adopted this ordinance with an effective date of January 1, 1992. The

ordinance levying the tax provides as follows:

“Mecklenburg County hereby levies a prepared food and beverage tax of one percent (1%) of the sales price of meals and

prepared food and beverages sold at retail for consumption on or off the premises by any retailer within Mecklenburg County

that is subject to sales tax imposed by the State of North Carolina under Section 105-164.4 (a) (1) of the North Carolina

General Statutes. This prepared food and beverage tax is in addition to any North Carolina or local sales tax.”

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A return filed with the Mecklenburg County Office of the Tax Collector, under this Ordinance, is not a public record as

defined in Chapter 132-1.1(b) of the North Carolina General Statutes, and may not be disclosed except as required by law.

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Disclosure of your Social Security (SSN)/Federal Identification (FIN) number is optional under 42, U.S.C. 405(c)(2)(C)(i).

Your SSN/FIN will be used to verify your identity. It may also be used to facilitate collection of business taxes if such taxes

become delinquent. For collection purposes, your SSN/FIN may be disclosed to: (i) a bank or an employer to attach bank

accounts or garnish wages; (ii) to other local governments and other departments of this local government to facilitate the

collection of taxes and other obligations owed to those governments and departments; (iii) to the state to claim payment

from any state income tax refund that might otherwise be owed to you.

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Administrative policies, rules, regulations, and procedures for the assessment and collection of this tax are available at the

Business Tax Collections office.

Revised 12/3/13

Tax Return Prepared Food & Beverage Tax - Mecklenburg County - 2013 Page 2

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