Bill Summary For H 316 (2019-2020) | Legislative Reporting Service

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Bill: MEALS TAX FOR ROCKINGHAM SPEEDWAY.

Summary date:

Apr 3 2019

• Government
• Tax

Bill Information:

View NCGA Bill Details

2019-2020 Session

House Bill 316 (Local) Filed Thursday, March 7, 2019

AN ACT TO CREATE A SPECIAL TAXING DISTRICT CONSISTING OF THE PROPERTY OCCUPIED BY THE ROCKINGHAM SPEEDWAY AND TO AUTHORIZE THE DISTRICT TO LEVY A PREPARED FOOD AND BEVERAGES TAX OF UP TO TEN PERCENT FOR THE PURPOSE OF IMPROVING AND PROMOTING THE SPEEDWAY AND FOR TOURISM DEVELOPMENT IN THE DISTRICT.

Intro. by Goodman.

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Tracking:

• Richmond

Bill summary

House committee substitute makes the following changes to the 1st edition. Corrects a statutory reference to now provide that a return filed under the act is not a public record and may not be disclosed except in accordance with GS 153A-148.1. Also corrects a statutory reference to refer to the meals tax penalty provision in GS 153A-154.1

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