Prepared Food & Beverage Tax

Get more information on the Prepared Food and Beverage Tax collected by our department. Learn how to set up an account and the filing requirements.

Overview

The Wake County Board of Commissioners levied a Prepared Food and Beverage Tax of 1% of the sale price of prepared food and beverages effective January 1, 1993. This tax is applicable to all prepared food and beverages sold at retail for consumption, on or off the premises, by any retailer with sales in Wake County that are subject to sales tax imposed by the State under North Carolina General Statute (NCGS) 105-164.4(a)(1). This tax is collected by the merchant, in addition to NC State Sales Tax, and is remitted to the county on a monthly basis.

File and Pay your PFB Return Online

https://services.wake.gov/fileonline/

Prepared Food and Beverage Tax Returns are changing

Effective with the April 2025 Prepared Food & Beverage Tax Return (March sales), a new line item will be included on the form. This line item has been added to capture transactions completed by marketplace facilitators. A marketplace facilitator, as defined in North Carolina General Statute 105-164.3 (133), is the retailer of each marketplace facilitated sale it makes on behalf of a seller. For example, if a third party accepts orders for your business and delivers those orders to the customer, that third-party business is a marketplace facilitator.

On line three of the Prepared Food and Beverage Tax Return, businesses will deduct any sale reported on line one that was also reported and collected by a marketplace facilitator per the established contract with each marketplace facilitator.

Establishing an Account and General Filing Information

Retailers must complete a Gross Receipts Tax Application to establish an account number for tax reporting purposes. 

Businesses may complete and submit their application online by selecting the Online GR Application link below.

If you are unable to complete your application online, a printable version is available below and can be submitted using the online request form at https://wake.gov/grhelp, can be emailed to taxhelp@wake.gov, or mailed to: 
Wake County Tax Administration
Prepared Food & Beverage Division
PO Box 2719
Raleigh, NC 27602-2719

Online GR Application

GR Application (Printable)

For assistance in completing an application or questions regarding the Prepared Food and Beverage tax, please call our office at  919-856-5999 or submit an online request form at https://wake.gov/grhelp.

Important information on your PIN

Once a tax account number is established, a letter containing your account's PIN code will be mailed to you. You will be asked to provide this PIN when calling or visiting our office to discuss account information. The PIN is also required to complete online filing and electronic payments.  A PIN may also be obtained by submitting an online request form at https://wake.gov/grhelp or by calling our office at  919-856-5999.

• A report must be filed each month on or before the twentieth day of the month following the month in which the tax accrues.
• Reports must be filed online or postmarked by the U.S. Postal Service by the twentieth day of the month following the month in which the tax accrues. Metered mail is considered to be received as of the date the remittance is received in this office.
• The tax shown to be due must be paid with the report, or penalties will be charged. See NCGS 105.236 for information regarding penalties.
• If remitted by mail, your check or money order should be made payable to the Wake County Department of Tax Administration. One check for all locations will be accepted; however, a separate report for each location must be filed. 
• If you do not owe any tax for a month, you must file a "Zero Due Return" using the online system or mail a report showing "No Tax Due" to our office. 
• As provided in NCGS 153A-148.1, a return filed with the Wake County Department of Tax Administration shall not be considered a public record, and information contained in a return may not be disclosed except as required by law.

File and Pay Online

Return Payment Penalties

Per North Carolina General Statute 105-236, the penalty for presenting a check or electronic funds transfer that is returned is $25.00 or 10% of the amount of the check or electronic invoice, whichever is greater, subject to a maximum of $1,000.00. This penalty will be added to and collected in the same manner as the taxes for which the check or electronic payment was given.
 
For more information on return check penalties, view NCGS 105-236.