House Bill 1674, 2022 Regular Session
A 2% tax is imposed on the gross proceeds of sales of prepared food and beverages at restaurants within the corporate limits of the Town of Raleigh. Effective December 1, 2022. Repeal date July 1, 2026.
"Restaurant" means all places within the corporate limits of the town where prepared food and beverages are sold for consumption, whether such food is consumed on the premises or not. The term "restaurant" does not include any school; hospital; convalescent or nursing home; and restaurant-like facility operated by or in connection with a school, hospital, medical clinic, convalescent or nursing home providing food for students, patients, visitors, or their families.