In order to provide a source of funds for the operation of the Tourist and Convention Commission and to finance the costs of acquisition, construction, operation and maintenance of facilities useful in the attraction and promotion of tourist and convention business, including the city’s park system, there is hereby imposed and levied a restaurant tax of three percent (3%) of the gross retail sales by all restaurants doing business within the city. For purposes of this subchapter, “RESTAURANTS” shall include any fixed or mobile commercial establishment 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 cafes, luncheonettes, grilles, tea rooms, sandwich shops, soda fountains, grocery stores, roadside stands, street vendors, catering kitchens, delicatessens or similar places or facilities in which food is prepared for sale for consumption on the premises or elsewhere. The term “RESTAURANTS” shall not include schools, food-vending machines, and establishments serving only beverages in single service or original containers. Temporary food stands, booths, street concessions and similar type operations operated by nonprofit entities, or in conjunction with an organized festival or other public event sponsored either partly or entirely by the city or local civic organization, are exempt from the restaurant tax. The restaurant tax shall be in addition to other taxes imposed by the city, except that for restaurants it will be in lieu of the net profits tax.
(Ord. 10-19-1, passed 9-9-19)
Cross-reference:
Tourist and Convention Commission, see §§ 35.130 et seq.