As used in this Article, the following words and phrases shall have the meanings ascribed to them in this section, except where the context clearly indicates or requires a different meaning:
A. Beverage shall mean all substances, whether in liquid or frozen form, sold for ingestion by humans and are consumed for their taste or nutritional value and contain one-half of one percent or more of alcohol by volume.
B. City shall mean the City of Grand Island and the area within the corporate limits of the City of Grand Island.
C. Commercial Establishment shall mean any retail location in the City that sells food or beverages as herein defined.
D. Food shall mean substances, whether in liquid, concentrated, solid, frozen, dried, or dehydrated form, that are sold for ingestion or chewing by humans and are consumed for their taste or nutritional value, excluding beverages as defined herein and tobacco products.
E. Gross Receipts shall mean the total amount of consideration, donation, contributions, or monetary charges of any nature paid to obtain food or beverage without any deduction on account of expenses, taxes, or other costs. Notwithstanding anything herein to the contrary, the term gross receipts shall not include: (i.) receipts from the sale of food or beverages exempt from or not otherwise subject to Nebraska Sales and Use Tax as provided by the Nebraska Revenue Act of 1967 as amended from time to time; (ii.) The value of food or beverages furnished by the commercial establishment to employees as part of their compensation when no charge is made to the employee; and (iii.) Tips to an employee of a food services and drinking places when the amount of the tip is wholly in the discretion of the purchaser, whether or not the tip is paid to the employee or added to the bill and if the amount of the tip is turned over to the employee. Amounts that are added to the price of the meal and required to be paid by the purchaser, whether or not designated as a tip or a service charge, shall be exempt as a tip to the extent the mandatory amount does not exceed twenty-five percent (25%) of the food and beverage sales price.
F. Finance Director shall mean the Finance Director of the City of Grand Island.
G. Person shall mean any natural person, individual, partnership, association, organization or corporation of any kind or character engaging in retail sales of food or beverages.
H. Retail shall mean sale for use or consumption and not for resale in any form.
I. Retail location shall mean any permanent, temporary or mobile place, location or facility where retail sales occur, including, but not limited to, brick and mortar locations, mobile trucks and temporary stands.
J. Sale or to sell shall mean any transfer of possession for consideration, donation, contributions, or monetary charges of any nature paid to obtain or for access to food or beverage.
K. Taxpayer shall mean any person operating a commercial establishment herein defined who is required to pay the tax herein imposed.