(a) There is hereby levied and imposed upon owners of places for eating a tax at the rate of two percent (2%) of gross receipts received for prepared food sold at retail by the owner on or after December 1, 2009.
(b) The owner of a place for eating may collect an amount from persons who purchase prepared food at the place for eating which shall reimburse the owner for the tax imposed on the owner by this chapter.
(c) The tax levied by this chapter shall be paid in addition to any and all other taxes and charges.
(d) In the event the prepared food is sold at retail on credit, an owner shall not be liable for payment of the tax imposed by this chapter on such a sale until he, she, they, or it receives payment for the sale.
(Ord. 2004-26. Passed 5-10-04; Ord. 2009-27. Passed 10-26-09.)