There is hereby imposed a local hospitality tax of 2% on the gross proceeds derived from the sale of prepared food and beverages (for immediate consumption or take out) by a restaurant, hotel, motel, caterer or other food service facility within the town. In addition, the fee shall be imposed on all food and beverages prepared or modified in the town limits by convenience stores, or grocery stores that have specified area where food and beverages are prepared for immediate consumption or carry out. This fee applies to meals and beverages sold within the town. Payment of the hospitality tax established hereby shall be the liability of the customer.
(Ord. 06-02, passed 5-1-06)