A place for eating whose liability for the tax imposed by this chapter would, in the absence of this section, be less than or equal to $200.00 in an annual tax year (July 1 through June 30) shall not be required to file a return or make any payment of tax with regard to that tax and annual tax year; provided, however, that this section shall not be available to any place for eating that has separately stated and charged the tax to its customers during that annual tax year, nor shall it apply to sales made through a Delivery Company.
(Added Coun. J. 11-19-03, p. 14216, § 1.2; Amend Coun. J. 6-25-21, p. 31512, § 1)