On and after January 1, 2016, every person, company, corporation or other like or similar persons, groups or organizations doing business as restaurants, cafes, fast food businesses or food vendors, or like or similar businesses where food is prepared for human consumption in the City of Shelbyville, shall pay monthly to the Tourism Commission a tax of three percent (3%) of the gross retail sales of all food and beverages, which is defined to mean gross sales excluding state sales tax, collected by them during the preceding month. Such tax shall be due and payable to the Tourism Commission thirty (30) days after the last day of each month, together with a completed return on a form furnished or obtained from the Tourism Commission, setting forth an aggregate amount of gross sales charged and collected during the period to which the tax applies, together with such other pertinent information as the Tourism Commission may require. Restaurants will begin collecting the tax on January 1, 2016, and make the first payment on or before March 1, 2016.
(Ord. 2015-12-03(A), passed 12-3-15)