§ 116.51  IMPOSITION OF TAX.
   (A)   From and after May 1, 2004, there is hereby levied and imposed upon the privilege of purchasing food items prepared for immediate consumption in the City, a tax of 1% of the purchase price, exclusive of any other tax charged for such food items.
   (B)   Exempt from the tax imposed above are persons purchasing food items prepared for immediate consumption served or prepared at:
      (1)   A restaurant owned by a church, grade school, junior high school or high school within the City;
      (2)   Restaurants used primarily in conjunction with institutional living establishments within the City, including, but not limited to, group homes, residential care facilities and hospitals.
      (3)   Premises or operations of not-for-profit organizations which serve food on an occasional and irregular basis.
      (4)   Concession stands at sporting events.
      (5)   Concession stands at facilities owned by the City or supported by City taxes, such as Danville Stadium and the David S. Palmer Arena.
(Ord. 8348, passed 3-30-04; amend. Ord. 8357, passed 5-4-04; Am. Ord. 8492, passed 8-1-06; Am. Ord. 8672, passed 12-1-09)