(A)   For the purposes of this subchapter, the following definition shall apply unless the context clearly indicates or requires a different meaning.
      COMMISSION. The Pikeville Tourism and Convention Commission.
      RESTAURANT. As used in this chapter, restaurant means 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, roadside stands, street vendor, catering kitchens, delicatessen, or similar places in which food is prepared for sale for consumption of the premises or elsewhere. RESTAURANT does not include:
         (a)   School cafeterias which are operated by an elementary school, grade school or secondary school system or Board (but this exemption does not include school cafeterias operated by an independent corporations, companies or food vending services);
         (b)   Food vending machines;
         (c)   Establishments serving beverage only in single service or original containers; and
         (d)   Temporary food stand, operated by non-profit organizations are exempt from this tax.
   (B)   Applies to food and beverages (excluded alcoholic drink that are taxed under § 111.17.
(Ord. 0-2011-018, passed 6-13-11; Am. Ord. 0-2011-031, passed 10-10-11; Am. Ord. 0-2015-015, passed 11-9-15; Am. Ord. 0-2016-024, passed 12-22-16; Am. Ord. 0-2017-03, passed 2-27-17)