§ 115.02  MUNICIPAL HOSPITALITY TAX.
   A uniform tax equal to 2% is hereby imposed on the gross proceeds derived from the sale of prepared meals, food, and beverages sold in establishments, or sales of prepared meals, food and beverages sold in establishments licensed for on-premises consumption of alcoholic beverages, beer or wine, and is imposed on every person engaged in the business of furnishing food and beverage services, whether dine in or take out, within the town. Further clarification of such activities is demonstrated in Appendix A of this chapter. However, Appendix A is not intended to be all inclusive. The local hospitality tax shall be imposed on all food and beverages prepared or modified by restaurants, convenience stores, fast food outlets, grocery stores, or other establishments within the town.
(Ord. 01039, passed 7-10-01)