For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
COMMISSION. The Elizabethtown Tourism and Convention Bureau.
MOBILE FOOD VENDOR. Any individual or entity that only operates a food establishment which is on wheels and mobile in which both prepared and pre-packaged food is sold (examples are: food truck; trailer; or cart). A mobile food unit that is associated with a restaurant, as defined in this subchapter, is not considered a MOBILE FOOD VENDOR under the definition of this subchapter and all food sales from such units shall be reported with the overall sales of the restaurant and pay all applicable taxes as required by KRS 91A.400.
RESTAURANT. Any fixed commercial establishment with a permanent physical location that engages in the preparation and serving of ready-to-eat foods in portions to the consumer, including, but not limited to: restaurants; coffee shops; cafeterias; short order cafés; luncheonettes; grilles; tea rooms; sandwich shops; soda fountains; roadside stands; catering kitchens; delicatessen; or similar places in which food is prepared for sale for consumption on the premises or elsewhere. Not included in the definition of a RESTAURANT for purposes of this subchapter are school cafeterias which are operated by the school system, food vending machines, hospital cafeterias owned by a governmental entity and cafeterias that are located inside industrial factories in which services are limited to employees only.
(Prior Code, § 126.01) (Ord. 22-2007, passed 4-23-2007; Ord. 25-2019, passed 11-4-2019)