(A) There is hereby levied and imposed a county local hospitality tax of 2% of the charges for food and beverages on the sales of prepared meals and beverages sold in establishments, and in establishments licensed for on-premises consumption of alcoholic beverages, beer and wine within the unincorporated area of the county.
(B) There is hereby levied and imposed a county local hospitality tax on the sales of prepared meals and beverages sold in establishments, and in establishments licensed for on-premises consumption of alcoholic beverages, beer and wine in municipalities within the county, a county local hospitality tax of 1% of the charges for food and beverages; provided, however, that the cumulative rate of county and municipal hospitality taxes for any portion of the county area may not exceed 2%, unless the cumulative total of such taxes was in excess of 2% or was authorized to be in excess of 2% prior to December 31, 1996.
(Ord. 4506, passed 11-6-06)