(A) On and after 7-1-2007, there is hereby levied upon the retail sale of all food and beverages by a restaurant located within the municipal limits of the city a tax equal to 2% of the gross amount of each sale (excluding any other tax). This tax may or may not be passed on to the ultimate customer/consumer at the discretion of the restaurant.
(B) (1) Effective 1-1-2020, all mobile food vendors are required to pay on a calendar year basis, an annual business license fee of $250. The mobile food vendor will not be required to file a monthly restaurant tax return. All licenses expire December 31 each year.
(2) This fee does not apply to any restaurant business that has a permanent physical location inside the city limits and also operates a mobile food unit. Any such business shall be required to file monthly restaurant tax returns, obtain an annual business license, remit any occupational withholdings due, and file an annual net profits license fee return as required by city ordinance.
(C) Any mobile food vendor that only participates in city sponsored events or festivals shall be exempted from this license, however, they shall be required to pay the applicable vendor set-up fee associated with each city event or festival.
(Prior Code, § 126.02) (Ord. 22-2007, passed 4-23-2007; Ord. 23-2007, passed 5-21-2007; Ord. 25-2019, passed 11-4-2019)