For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
COMMISSION. The Hopkins County Tourist and Convention Commission.
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 not limited to: restaurants, coffee shops, cafeterias, short order cafes, luncheonettes, grilles, tea rooms, sandwich shops, soda fountains, roadside stands, street vendors, catering kitchens, delicatessens, whether located in a grocery store or free standing, convenience stores and similar places in which food is prepared for sale for consumption on the premises or elsewhere. It does not include school cafeterias which are operated by the school system and not an independent corporation, food vending machines or establishments serving beverage only in single service or original containers. Temporary food stands and street concessions, operated by non-profit organizations are exempt from this tax. Temporary food stands 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 Madisonville or any department thereof but only if such temporary food stand is operated under a license from the City of Madisonville.
(Ord. 2015-27, passed 12-7-15)