Clarification for Restaurants, Convenience Stores, Grocery Stores & Other Establishments be it eat in or take out which prepare food or drinks on site.
According to the Hospitality Tax Ordinance, a 2% tax "shall be imposed for all food and beverages prepared or modified by restaurants, convenience stores, fast food outlets, grocery stores, or other establishments within the Town of Mount Pleasant." This includes:
1.) Food which is made, prepared or cooked at your store
2.) Made, prepared or cooked within The Town of Mount Pleasant and sold in your store.
3.) Made, prepared or cooked outside of the Town of Mount Pleasant but re-packaged or served by your store.
4.) Drinks which are served, i.e. Fountain, coffee makers, or other dispensed or mixed drinks.
Below are some examples of typical items prepared or modified by types of businesses and affected by the 2% Hospitality Tax. Please note that this list is not inclusive but is simply to help you determine which items in your business are affected by the Hospitality Tax.
-Doughnuts, pastries, cookies and candies made at your store or within the Town.
-Deli meats and cheeses sliced and packaged in your store for individual or catered sales
-Served drinks like fountain drinks, coffee or cappuccino
-Soup or salad bar sales
-Sandwiches, pizza, or hot dogs prepared, heated or packaged at your store or within the Town
-Vegetable or meat trays prepared or packaged at your store or within the Town
-Popcorn which is popped at your store
-Pretzels which are baked or heated at your store
-Canned or bottled drinks
Items (sold for consumption later) which are not affected by the Hospitality Tax include:
-Cans, boxes or jar of food which is pre-packaged
-Bags of chips, pretzels, nuts, candy or other pre-packaged food items, unless served as part of a meal
-Salads which are prepared outside of the Town and are not modified in any way at your store
-Bakery items, which are prepared outside the Town and are not, modified in any way at your store.
State chartered eleemosynary organizations holding IRS Tax Exempt Status are not defined as establishments hereunder.
All school, day care, hospital, and nursing home cafeterias and concessions and the like are not defined as establishments hereunder.
(Ord. 01039, passed 7-10-01)