2.7.306: FOOD AND DRINK:
The Sales or Use Tax is imposed upon the amount paid for food or drink served or furnished in or by restaurants, cafes, lunch counters, cafeterias, hotels, drugstores, social clubs, nightclubs, cabarets, resorts, snack bars, caterers, carryout shops and other like places of business at which prepared food or drink, prepared salads in salad bars, cold sandwiches and deli trays are regularly sold, including sales from pushcarts, motor vehicles and other mobile facilities and vending machines. Cover charges shall be included as a part of the amount paid for food or drink. (Ord. 87-157; Ord. 01-42)