(A) For the purposes of this chapter, the following definition shall apply unless the context clearly indicates or requires a different meaning.
"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; street vendors; catering events’ kitchens; delicatessens; non-packaged ice cream or similar places in which food is prepared for sale for consumption on the premises or elsewhere. It does not include schools, food vending machines, establishments serving beverages only in single service or original containers.
(B) Nonprofit corporations or civic organizations hosting events with food sales shall be exempt from collecting this tax.
(Ord. 2007-4, passed 9-17-07)