On and after April 1, 2014, every person, company, corporation or other like or similar persons, groups or organizations doing business as restaurants, cafes, fast food business or food vendors or like or similar business where food is prepared for human consumption in the city shall pay monthly to the Tourism Commission a tax of 3% of the gross retail sales of all food and beverage, 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 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 April 1, 2014, and make the first payment before May 31, 2014.
(Ord. 2014-002, passed 2-6-2014)