As used in this chapter, restaurant means 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, delicatessen, or 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, establishments serving beverages only in single service or original containers. Temporary food stands, operated by non-profit organizations are exempt from this tax.
(Ord. 24:98, passed 10-22-98; Am. Ord. 35:2008, passed 10-13-08; Am. Ord. 33:2019, passed 12-9-19)