14B N.C. Admin. Code 15B.0514

Current through Register Vol. 39, No. 11, December 2, 2024

Section 15B .0514 - RESTAURANTS: INCOME FROM SALES

(a) For the purposes of G.S. 18B-1000(6), in determining what portions of sales can be attributed to the sale of food and non-alcoholic beverages, the following sales may be included:

(1) food prepared in the permittee's kitchen and served as a meal to be consumed on the premises or as a "take-out" order;

(2) prepackaged food sold to accompany the meal; and

(3) non-alcoholic beverages sold to accompany the meal.

(b) For the purposes of G.S. 18B-1000(6), in determining what portions of sales can be attributed to the sale of food and non-alcoholic beverages, the following items may not be included:

(1) mixed beverages, including the mixer;

(2) any other alcoholic beverages;

(3) grocery items not ordered and purchased with meals; and

(4) cover charges.

14B N.C. Admin. Code 15B .0514

Authority G.S. 18B-100; 18B-207; 18B-1000(6); 18B-1008;
Eff. January 1, 1982;
Amended Eff. April 1, 2011; July 1, 1992; May 1, 1984;
Transferred and Recodified from 04 NCAC 02S .0519 Eff. August 1, 2015;
Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.