In addition to all other taxes and fees of any kind imposed by law, a tax is levied and imposed on the purchaser of every meal served, sold or delivered in the county by a restaurant or caterer. The rate of this tax shall be 5% of the amount paid for the meal and/or beverage. On larger amounts, a fractional cent of tax due shall be rounded up to the next highest cent.
(Ord. passed 1-13-2003; Am. Ord. passed 7-11-2023)