(A) Except as otherwise provided in this subchapter, there is hereby imposed an additional excise tax in the amount of 0.5% on the gross receipts of all sales of food and beverages by a restaurant or place of refreshment that is located in within the city.
(B) For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
PLACE OF REFRESHMENT. Any premise or location where alcoholic beverages, non- alcoholic beverages, or food items are sold at retail for consumption at or near the premise or location. This definition includes but is not limited to bars, saloons, clubs, pubs, taprooms, coffee houses, dance clubs, teen centers, concession stands, sidewalk vendors, and any combination thereof.
RESTAURANT. A business that sells unpackaged food to the customer in a ready-to- consume state, in individual servings, where the customer consumes these foods in the building, picks up the food from the building to consume elsewhere, or the food is delivered to the customer by employees of the restaurant and establishments. If liquor is served in the establishment as defined in Chapter 111, Alcoholic Beverages, in the North Mankato City Code. Kitchen facilities shall be capable of servicing the permitted occupancy. This definition includes, but is not limited to: fast-food restaurants, sit down restaurants, pick-up or carry-out restaurants, and delivery restaurants, drive-in restaurants, drive-thru restaurants, cafes, tea rooms, delis, sidewalk vendors, coffee houses, clubs and any combination thereof. May also be referred to as an EATING ESTABLISHMENT.
(Ord. 118, 4th series, passed 10-21-2019)