The following definitions shall apply throughout this chapter:
“Bulk package”
means a Package used to serve bulk beverage or food intended for more than one person.
“City owned indoor venue”
includes the Tacoma Dome, Greater Tacoma Convention Center, Pantages Theater, Rialto Theater, and Theater on the Square.
“Package”
means any vessel used to serve a food or beverage item. “Refreshment” means food or beverage sold at a City owned indoor venue.
“Retail price”
means the price for a refreshment before sales tax or other customer paid excise tax is applied.
“Single service package”
means a Package used to serve beverage or food intended for one person.
(Ord. 29008 Ex. A, 2024-12-17)
A. 
There is imposed a tax on every person engaging within the City the business of serving refreshments at City owned indoor venues for consumption on or off the premises.
B. 
The tax rate shall be per Single Service Package, or per Bulk Package, based on the retail price below:
Item
Tax Rate
Single Service Package $0-$4.99
$0.25
Single Service Package $5-$9.99
$0.50
Single Service Package $10-$21.99
$1.00
Single Service Package $22-$32.99
$3.00
Single Service Package $33+
$4.00
Bulk Package $0-$49.99
$5.00
Bulk Package $50-$149.99
$8.00
Bulk Package $150-$349.99
$35.00
Bulk Package $350.00 or more
$45.00
(Ord. 29008 Ex. A, 2024-12-17)
A. 
This Chapter shall not apply to those persons whose combined daily gross income from sales at City owned indoor venues does not exceed $15,000. Those persons with annual gross income of more than $1,000,000 from combined sales at all City owned indoor venues shall not qualify for this exemption.
(Ord. 29008 Ex. A, 2024-12-17)