For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
CATER. The furnishing of food, beverages or both on the premises of another, for compensation.
FOOD. All FOOD, beverages or both, including alcoholic beverages, purchased in or from a food establishment, whether prepared in that food establishment of not, and whether consumed on the premises or not, and without regard to the manner, time or place of service.
FOOD ESTABLISHMENT. Any place in or from which food or food products are prepared, packaged, sold or distributed in the town, including but not limited to any restaurant, dining room, grill, coffee shop, cafeteria, café, snack bar, lunch counter, convenience store, movie theater, delicatessen, confectionery, bakery, eating house, eatery, drugstore, ice cream/yogurt shops, lunch wagon or truck, pushcart or other mobile facility from which food is sold, public or private club, resort, bar, lounge or other similar establishment, public or private, and shall include private property outside of and contiguous to a building or structure operated as a FOOD ESTABLISHMENT at which food or food products are sold for immediate consumption.
MEAL. Any prepared food or drink offered or held out for sale by a food establishment for the purpose of being consumed by any person to satisfy the appetite and that is ready for immediate consumption. All such food and beverage, unless otherwise specifically exempted or excluded in this subchapter, shall be included, whether intended to be consumed on the seller’s premises or elsewhere, whether designated as breakfast, lunch, snack, dinner, supper or by some other name, and without regard to the manner, time or place of service.
SALE (OF A MEAL). A final sale to the ultimate consumer.
SELLER. Any person receiving any payment for food with respect to which a tax is levied under this subchapter.
TREASURER. The Town Clerk/Treasurer and/or any duly designated deputy, assistant or inspector, or any other duly authorized agent, employee or designee.
(1997 Code, § 62-110) (Ord. passed 6-8-2004; Am. Ord. passed 5- -2022)