CHAPTER 37:  TAXATION

Section

Food and Beverage Tax

   37.01   Imposition

   37.02   Application

   37.03   Manner of imposition, payment and collection

   37.04   Establishment of Food and Beverage Tax Fund

FOOD AND BEVERAGE TAX

§ 37.01 IMPOSITION.

   The city’s food and beverage tax is hereby amended and imposes on food and beverage transaction at the rate of 1% of the gross retail income of the food and beverage transactions occurring anywhere in the city.

(Ord. 05-14, passed 9-29-2005; Ord. 08-06, passed - -)

§ 37.02 APPLICATION.

   The city food and beverage tax has applied to food and beverage transactions occurring since November 1, 2005 and thereafter.

(Ord. 05-14, passed 9-29-2005; Ord. 08-06, passed - -)

§ 37.03 MANNER OF IMPOSITION, PAYMENT AND COLLECTION.

   Pursuant to law, the city food and beverage tax shall be imposed, paid and collected in the same manner as the state gross retail tax is imposed, paid and collected.

(Ord. 05-14, passed 9-29-2005; Ord. 08-06, passed - -)