There is hereby imposed a tax of 2% on the gross proceeds derived from the sale of prepared meals, food and beverages sold in establishments, or sales of prepared meals, food and beverages sold in establishments licensed for on-premises consumption of alcoholic beverages, beer or wine, and is imposed on every person engaged in the business of furnishing food and beverage services, whether dine in or take out, within the town.
(Prior Code, § 24-1) (Ord. passed 1-21-2003)