2.7.415: FOOD:
   A.   All sales of food as "Food" is defined in section 2.7.104 of this article are exempt under this City Tax Code.
   B.   All sales of food purchased with food stamps shall be exempt from taxation under this City Tax Code. For the purposes of this subsection, "Food" shall have the same meaning as provided in 7 USC section 2012(g) as that section exists on October 1, 1987, or as later amended.
   C.   All sales of food purchased with funds provided by the special supplemental food program for women, infants and children as provided in 42 USC section 1786, shall be exempt from taxation under this Code. For the purposes of this subsection, "Food" shall have the same meaning as provided in 42 USC section 1786, as that section exists on October 1, 1987, or as later amended.
   D.   All meals provided to employees of 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 is regularly sold including sales from pushcarts, motor vehicles and other mobile facilities and vending machines at no charge or at reduced charge and which are considered as part of their taxable salary, wages or income, are exempt. (Ord. 87-157; Ord. 01-42)