​Wake County Room Occupancy and Prepared Food & Beverage Taxes

In 1991 Wake County was authorized to levy a countywide 6% Room Occupancy and a countywide 1% Prepared Food and Beverage tax. The revenue supports arts, culture, sports and convention facilities in Wake County. These funds are governed through interlocal agreements between the Wake County Board of Commissioners and the Raleigh City Council.

Enabling Legislation 
ILAs and Amendments 
Operating Principles and Practices 
Financial Models 
2016-17 Stakeholder Review
Small Projects Competitive Process 
2018-19 Stakeholder Review


Wake County Departments & Agencies: