On and after February 1, 2017, there is hereby levied upon the retail sale of all food and beverages by a restaurant located within the municipal limits of the city a tax equal to three percent (3%) of the gross amount of each sale (excluding any other tax). This tax may or may not be passed on to the ultimate customer/consumer at the discretion of the restaurant.
(Ord. 0-2011-018, passed 6-13-11; Am. Ord. 0-2011-031, passed 10-10-11; Am. Ord. 0-2016- 024, passed 12-22-16)