North Carolina § 130A-247 - Definitions.

§ 130A-247. Definitions.

The following definitions shall apply throughout this Part: "Establishment" means (i) an establishment that prepares or serves drink, (ii) an establishment that prepares or serves food, (iii) an establishment that provides lodging, (iv) a bed and breakfast inn, or (v) an establishment that prepares and sells meat food products as defined in G.S. 106-549.15(14) or poultry products as defined in G.S. 106-549.51(26). "Permanent house guest" means a person who receives room or board for periods of a week or longer. The term includes visitors of the permanent house guest. "Private bar" is as defined in G.S. 18B-1000(4a). "Private club" means an organization that (i) maintains selective members, is operated by the membership, does not provide food or lodging for pay to anyone who is not a member or a member's guest, and is either incorporated as a nonprofit corporation in accordance with Chapter 55A of the General Statutes or is exempt from federal income tax under the Internal Revenue Code as defined in G.S. 105-130.2(1) or (ii) meets the definition of a private club set forth in G.S. 18B-1000(5). "Regular boarder" means a person who receives food for periods of a week or longer. "Establishment that prepares or serves drink" means a business or other entity that prepares or serves beverages made from raw apples or potentially hazardous beverages made from other raw fruits or vegetables or that otherwise puts together, portions, sets out, or hands out drinks for human consumption. "Establishment that prepares or serves food" means a business or other entity that cooks, puts together, portions, sets out, or hands out food for human consumption. "Bed and breakfast home" means a business in a private home of not more than eight guest rooms that offers bed and breakfast accommodations for a period of less than one week and that meets all of the following criteria: Does not serve food or drink to the general public for pay. Serves the breakfast meal, the lunch meal, the dinner meal, or a combination of all or some of these three meals, only to overnight guests of the home. Includes the price of breakfast in the room rate. The price of additional meals served shall be listed as a separate charge on the overnight guest's bill rate at the conclusion of the overnight guest's stay. Is the permanent residence of the owner or the manager of the business. "Bed and breakfast inn" means a business of at least nine but not more than 12 guest rooms that offers bed and breakfast accommodations for a period of less than one week, and that meets all of the following requirements: Does not serve food or drink to the general public for pay. Serves the breakfast meal, the lunch meal, the dinner meal, or a combination of all or some of these three meals only to overnight guests of the business. Includes the price of breakfast in the room rate. The price of additional meals served shall be listed as separate charge on the overnight guest's bill at the conclusion of the guest's stay. Is the permanent residence of the owner or the manager of the business. "Limited food services establishment" means an establishment as described in G.S. 130A-248(a4), with food handling operations that are restricted by rules adopted by the Commission pursuant to G.S. 130A-248(a4) and that prepares or serves food only in conjunction with amateur athletic events. Limited food service establishment also includes lodging facilities that serve only reheated food that has already been pre-cooked. "Temporary food establishment" means an establishment not otherwise exempted from this part pursuant to G.S. 130A-250 that (i) prepares or serves food, (ii) operates for a period of time not to exceed 30 days in one location, and (iii) is affiliated with and endorsed by a transitory fair, carnival, circus, festival, public exhibition, or agritourism business. For purposes of this subdivision, "agritourism" means the same as in G.S. 153A-340(b)(2a). Notwithstanding the time limit set out in this subdivision, a local health department may, upon the request of a temporary food establishment, grant a one-time, 15-day extension of the establishment's permit if the establishment continues to meet all of the requirements of its permit and applicable rules. (10) "Brewery" means an establishment licensed under G.S. 18B-1104 that is not engaged in the preparation of food on the premises. For purposes of this subdivision, the term "food" does not include beverages. History (1983, c. 891, s. 2; 1987, c. 367; 1991, c. 733, s. 1; 1993, c. 262, s. 1; c. 513, s. 12; 1995, c. 123, s. 12; c. 507, s. 26.8(f); 1999-247, ss. 3, 4; 2013-360, s. 12E.1(a); 2013-413, ss. 7, 11(a); 2014-115, s. 17; 2014-120, s. 21(a); 2017-211, s. 4(a), (b); 2018-5, s. 38.10(g); 2018-114, s. 2; 2019-49, s. 7; 2019-182, s. 15(a).) Editor's Note. - Session Laws 2013-413, s. 61(b), provides: "Except as otherwise provided, this act is effective when it becomes law [August 23, 2013]." Session Laws 2013-413, s. 60(c), had provided that: "This act becomes effective July 1, 2015." Session Laws 2014-115, s. 17, amended Session Laws 2013-413, s. 60(c), to replace the reference to "This act" with the words "This Part." Session Laws 2013-413, s. 61(a), is a severability clause. Session Laws 2014-120, s. 21(c), provides: "The Commission for Public Health shall adopt rules to conform to the provisions of this section." Session Laws 2014-120, s. 60, is a severability clause. Session Laws 2018-5, s. 38.10(s), provides, in part: "Subsection (g) of this section becomes effective July 1, 2018, and applies to gross receipts derived from the rental of an accommodation that a consumer occupies or has the right to occupy on or after that date. A retailer is not liable for an undercollection of sales tax, occupancy tax, or prepared food and beverage tax if the retailer has made a good faith effort to comply with the law and collect the proper amount of tax and has, due to the change under subsection (g) of this section, undercollected the amount of sales tax, occupancy tax, or prepared food and beverage tax that is due. A retailer is liable for all taxes collected whether in error or otherwise. The exception for liability provided in this paragraph applies only to the period beginning January 1, 2018, and ending July 1, 2018." Session Laws 2018-5, s. 1.1, provides: "This act shall be known as the 'Current Operations Appropriations Act of 2018.'" Session Laws 2018-5, s. 39.4, provides: "Except for statutory changes or other provisions that clearly indicate an intention to have effects beyond the 2018-2019 fiscal year, the textual provisions of this act apply only to funds appropriated for, and activities occurring during, the 2018-2019 fiscal year." Session Laws 2018-5, s. 39.7, is a severability clause. Session Laws 2019-182, s. 15(d), provides: "Penalties imposed and fees charged before the effective date of this section [September 1, 2019] are not abated or affected by this section, and the statutes that would be applicable but for this section remain applicable to those penalties and fees." Session Laws 2019-182, s. 28, is a severability clause. Effect of Amendments. - Session Laws 2013-360, s. 12E.1(a), effective August 1, 2013, and applicable to food and lodging permits effective or reassessed on or after that date, added subdivision (8). Session Laws 2013-413, s. 7, inserted "(i)" and added the language after "G.S. 105-130.2(1)" in subdivision (2). For effective date, see Editor's note. Session Laws 2013-413, s. 11(a), effective October 1, 2013, added subdivision (5a). Session Laws 2014-120, s. 21(a), effective September 18, 2014, added the last sentence to subdivision (7). Session Laws 2017-211, s. 4(a), effective January 1, 2018, rewrote subdivision (5a)(c) and subdivision (6). Session Laws 2018-5, s. 38.10(g), in sub-subdivision (5a)c., substituted "shall be listed as a separate charge on the overnight guest's bill" for "may be added to the room rate"; and in sub-subdivision (6)c., substituted "shall be listed as a separate charge on the overnight guest's bill at the conclusion of the overnight guest's stay" for "may be added to the room rate at the conclusion of the overnight guest's stay." For effective date and applicability, see editor's note. Session Laws 2018-114, s. 2, effective June 27, 2018, rewrote subdivision (8). Session Laws 2019-49, s. 7, effective June 26, 2019, added subdivision (1b). Session Laws 2019-182, s. 15(a), effective September 1, 2019, added subdivision (10).