For the purpose of this chapter, the following definition shall apply unless the context clearly indicates or requires a different meaning.
“RESTAURANT.” 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 riot limited to restaurants, coffee shops, bakery, cafeterias, short order cafes, luncheonettes, concession stands, grills, tearooms, sandwich shops, soda fountains, taverns, pubs, lounges, delicatessens (whether located in a grocery store or free standing), roadside stands, street vendors, catering, commissaries, non-package ice cream and/or yogurt, service stations, convenience stores, or similar places in which food Is prepared for sale for consumption on the premises or elsewhere. It does not include school operated cafeterias, churches, state or federal detention facilities, food vending machines, establishments serving beverages only in single service or original containers; nor does it include any organization identified as a non-profit charitable organization. School cafeterias and any other non-profit organizations food service operated by an independent company will be taxable. However, this special tax shall not be assessed on any meal obtained using a resident student semester meal plan included as part of room and board fees. (Excluded: alcoholic drinks that are subject to a regulatory fee). Temporary food stands and street concessions operated by an entity other than a non-profit organization are exempt from this tax if such temporary food stand is operated in conjunction with any organized festival or other public event which is sponsored by the City of Grayson, Grayson Tourism Commission, or any department thereof.
(Ord. 02-17, passed 8-31-17)