Hal Marshall Services Center
700 N. Tryon Street
Charlotte, NC 28202
Business Tax Collections
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Prepared Food & Beverage Return and Instructions
One percent (1%) of the sales derived from prepared food and beverages sold is assessed at retail for consumption on or off the premises are assessed by any retailer within the County that is subject to sales tax imposed by the State of North Carolina.
Penalty for Late Payment: A person, firm, or corporation, or association who fails or refuses to file a return on the date it is due, shall pay a penalty equal to five percent (5%) of the amount of the tax if the failure to file is for not more than one (1) month, with an additional five percent (5%) for each additional month, or fraction thereof, not exceeding twenty-five percent (25%) in the aggregate, or five dollars ($5.00), whichever is greater. In addition, a person, firm or corporation or association who fails to pay the tax levied when due, without intent to evade the tax, shall pay a penalty of ten percent (10%) of the tax, except that the penalty shall in no event be less than five dollars ($5.00). Also, taxes paid after the filing date will be delinquent and subject to interest charges. Interest shall accrue at the rate of three-fourths of one percent (3/4%) a month or fraction thereof until the principal amount of the taxes, the accrued interest and any penalties are paid in full.
Administrative Relief Afforded Taxpayers for Late Filing and Payment of the Room Occupancy and Prepared Food & Beverage Tax
100% waiver of penalties for the 1st late offense or series of late offenses.
75% waiver of penalties for the 2nd late offense – 1 tax return.
50% waiver of penalties for the 3rd late offense – 1 tax return.
The Board of County Commissioners must grant any further compromise of penalties through the Appeal Process.PLEASE NOTE - Closing, Transferring or Selling Business: The Business Tax Collections unit must be notified forty-eight (48) hours in advance of a change in address, or ownership, or if business operations cease.
Should you have any questions or require additional information, please contact CharMeck 311 by dialing 311 from within Mecklenburg County or 704-336-7600 from outside of Mecklenburg County or email us at taxbusiness@MecklenburgCountyNC.gov .