July 21st, 2018
We are now taking applications for vendors.
Food & Amusement Application
Craft, Display, Civic Application
Vendor Sales Tax Requirements
ALL vendors are required to provide proof of registration with the NC Department of Revenue by way of Sales Tax Certification Number. This information must accompany the business name and updated address information included on the Vendor Application. If your business is exempt, please provide proof. Below is information from the NCDOR website. Please contact them for further information.
NCDOR 1-877-308-9103 www.dornc.com
Specialty Markets, Flea Markets, Fairs, Festivals, Sporting Events, Entertainment Events, and Other Events Sales and Use Tax Information and Requirements:
“ A person engaged in business in this State and selling tangible personal property, and certain digital property at retail, or rendering a taxable service at specialty markets, flea markets, fairs, festivals, sporting events, entertainment events, and other events and functions must register with the North Carolina Department of Revenue and is required to collect and remit sales and use tax unless a specific exemption applies to the product sold. The general State rate of tax is 4.75% and the applicable local and transit rates of sales and use tax vary depending on the local jurisdiction where a sale is sourced. The sale of "food" at retail as defined in G.S. 105-164.3, is subject to the 2% rate of tax. The sale of prepared food is subject to general State rate of tax of 4.75% and the applicable local and transit rates of sales and use tax as applicable.
In order to obtain a Certificate of Registration, a person must complete Form NC-BR, Business Registration Application for Income Tax Withholding, Sales and Use Tax, and Machinery and Equipment Tax, available through online registration from the Department’s website at http://www.dornc.com/electronic/registration/index.html or complete a web-fill version of the form at http://www.dornc.com/downloads/fillin/NCBR_webfill.pdf and mail it to the Department. No fee is required in order to apply for a Certificate of Registration. A person that makes sales at a specialty market or other event is required to conspicuously display a Certificate of Registration or display a confirmation from the Department showing application for a Certificate of Registration until the certificate is received from the Department.
A person that attends a single event or function in this State within a calendar year for the purposes of making sales at retail is required to register to obtain a Certificate of Registration. A person who engages in business for six or fewer consecutive months in this State each year may register as a seasonal filer and indicate the months in which the person engages in business. A person registered as a seasonal filer is not required to file a return for an off-season reporting period in which the person did not engage in business in this State.
A farmer that only sells farm products produced by the farmer is not required to obtain a Certificate of Registration. A farmer that purchases products for resale that are not produced by the farmer in the capacity of a producer is required to obtain a Certificate of Registration.
Responsibilities of the Specialty Market or Event Operator:
Effective August 23, 2013, N. C. Gen. Stat. § 66-255 states, in part, "[a] specialty market operator or operator of an event where space is provided to a vendor must maintain a daily registration list of all specialty market or other vendors selling or offering goods for sale at the specialty market or other event. The registration list must clearly and legibly show each vendor's name, permanent address, and certificate of registration number. The specialty market operator or other event operator must require each vendor to exhibit a valid certificate of registration for visual inspection by the specialty market operator or other event operator at the time of registration except as noted below, and must require each vendor to keep the certificate of registration conspicuously and prominently displayed, so as to be visible for inspection by patrons of the vendor at the places or locations at which the goods are offered for sale.” Rowan County Environmental Health Division
All Non-Exempt Temporary Food Vendors are required to apply a minimum of 15 calendar days in advance of an event and pay a permit fee of $75. Temporary Food Establishment permits are issued for each festival or event and expire at the end of the festival or event. Inspections are conducted during the event to ensure compliance with all applicable rules and regulations.
Temporary Food Establishment Food Vendor Application
that you may print, complete, and return to:
Rowan County Environmental Health Division
402 N. Main St., Suite 106, Salisbury, NC 28144
LITTLE MR & MISS FARMERS DAY CONTEST
We are now accepting applications for entries into the 2018 Little Mr & Miss Farmers Day Contest.
PRE-REGISTRATION IS REQUIRED!
All entries MUST be received by 5:00 on July 16 th. NO late entries will be accepted. Contest is open to the first 40 applicants. Once 40 entry forms are received, we will no longer accept entries. No entries will be accepted at Farmers Day. There will be two Male winners and two Female winners.
Winners will receive a trophy, have their picture taken and have a free space in the Southern Rowan Christmas Parade.
Applications can be submitted via email, mailed or dropped off to:
333 N Main Street
China Grove, NC 28023
This special event was organized to honor the local farmers by inviting them to bring their produce to sell at a farmers market. Farmers Day has grown to become one of the best street festivals in North Carolina with attendance estimated at over 15,000 visitors. Farmers Day is held the third Saturday in July.
From the opening ceremony at 9:00 a.m. until the last firework at 9:30 p.m. Farmers Day offers something for people of all ages.
FFA Students and the FFA Alumni sell delicious hand churned ice cream. What a treat on a hot summer day! Many local churches and civic clubs participate with bake sales, drink stands, and hand crafted items for sale.
Over 150 colorful booths line Main Street with a variety of great items for sale. Visitors purchase gifts for special occasions from the many art, craft, jewelry, clothing, baby items, and many more great booths. Commercial vendors provide interesting displays of their products.
Clowns, magicians, and bubbles will delight children of all ages. Children’s rides and games keep the young ones busy. The ever popular “Little Mr. and Miss Farmer” contest is another hit of the day.
Farmers Day is overflowing with free entertainment all day on the Main Stage in Hanna Park. Other entertainment includes, dancers and gymnastics and karate demonstrations.
While the children are entertained and the ladies shop, the men can do a little browsing too. They can ramble through the displays of antique farm equipment. The local farm equipment dealers and outdoor power equipment dealers may even entice you with their displays.
A great variety of food is always present on the streets. Stands selling funnel cakes, cotton candy, roasted corn on the cob, Gyro sandwiches, meat on a stick, Bar-B-Que, and of course hot dogs and hamburgers are plentiful. And don’t forget to get a glass of fresh squeezed lemonade!
The street vendors pack up at 4:00 p.m. and the town gets ready for the street dance at 7:00 p.m. Some of the performers have been Darrell Harwood, The Embers, The Entertainers, Part Time Party Time Band, The Fantastic Shakers and many others over the years. So, bring a lawn chair to enjoy the band and be ready to dance to their music. The evening ends with a beautiful fireworks display.
Farmers Day is hosted by the Town of China Grove.