A. Amount Of Tax: A tax of one-half percent (1/2%) is hereby imposed on the gross receipts from the retail sale of food and nonalcoholic beverages, which is subject to state sales tax, sold by the operator of a restaurant or deli, within the city of Little Falls.
B. Persons Liable For Restaurant Sales Tax: All operators of restaurants or delis, who are otherwise liable for payment of state sales tax on sales of food and nonalcoholic beverages within the city of Little Falls, are liable to the city of Little Falls for payment of the restaurant sales tax established hereby.
C. Payment Of Tax: All operators of a restaurant or deli liable for payment of the restaurant sales tax shall remit amounts due to the city of Little Falls at least monthly. Remittance of amounts due shall be accompanied by such information as the city administrator may require showing calculations of the amount due. All operators of a restaurant or deli liable for payment of the restaurant sales tax shall maintain books and records of their activities, which shall be available for inspection by the city of Little Falls at reasonable times and upon reasonable notice.
D. Disposition Of Proceeds: Disposition of proceeds of the restaurant sales tax shall be for tourism purposes, including operating and maintaining the activities and programs of the tourism and convention bureau. (Ord. 75, 4th Series, eff. 7-1-1996; amd. Ord. 21, 6th Series, eff. 7-1-2011)