The following words and phrases, when used in
this article, shall have, for the purposes of this article, the following
respective meanings except where the context clearly indicates a different
meaning:
CATER
The furnishing of food, beverages, or both, on the premises
of another, for compensation.
COMMISSIONER
The Commissioner of the Revenue, and any duly designated
deputies, assistants, inspector or other employees.
DIRECTOR OF FINANCE
The Director of Finance, and any duly designated deputies,
assistants, or other employees.
[Added 6-14-2016 by Ord.
No. 16-20]
FOOD
All food, beverages, or both, including alcoholic beverages,
purchased in or from a food establishment, whether prepared in such
food establishment or not, and whether consumed on the premises or
not, and without regard to the manner, time or place of service.
FOOD ESTABLISHMENT
Any place in or from which food or food products are prepared,
packaged, sold or distributed in the City, including, but not limited
to, any restaurant, dining room, grill, coffee shop, cafeteria, cafe,
snack bar, lunch counter, convenience store, movie theater, delicatessen,
confectionery, bakery, eating house, eatery, drugstore, ice cream/yogurt
shops, lunch wagon or truck, pushcart or other mobile facility from
which food is sold, public or private club, resort, bar, lounge, or
other similar establishment, public or private, and shall include
private property outside of and contiguous to a building or structure
operated as a food establishment at which food or food products are
sold for immediate consumption.
MEAL
Any prepared food or drink offered or held out for sale by
a food establishment for the purpose of being consumed by any person
to satisfy the appetite and is ready for immediate consumption. All
such food and beverage, unless otherwise specifically exempted or
excluded herein, shall be included, whether intended to be consumed
on the seller's premises or elsewhere, whether designated as breakfast,
lunch, snack, dinner, supper or by some other name, and without regard
to the manner, time or place of service.
PERSON
Any individual, firm, partnership, corporation, company,
association or any combination of individuals of whatever form or
character.
SELLER
Any person who sells a meal.
[Amended 2-14-2012 by Ord. No. 12-1; 6-13-2023 by Ord. No. 23-15]
There is hereby levied by the City on each person
a tax at the rate of 6.5% on the amount paid for meals purchased from
any food establishment, whether prepared in such food establishment
or not, and whether consumed on the premises or not.
[Amended 5-14-2002 by Ord. No. 02-20]
Where a purchaser provides a gratuity for an
employee of a seller, and the amount of the gratuity is wholly in
the discretion of the purchaser, the gratuity is not subject to the
tax imposed by this article, whether paid in cash to the employee
or added to the bill and charged to the purchaser's account, provided
that, in the latter case, the full amount of the gratuity is turned
over to the employee by the seller.
If any person whose duty it is to do so shall
fail or refuse to remit the taxes required to be collected under this
article within the time and in the amount specified in this article,
there shall be added to such taxes a penalty in the amount of 10%
thereof, or the sum of $10, whichever shall be greater; provided,
however, that the penalty shall in no case exceed the amount of the
tax due; and interest thereon at the rate of 10% per annum which shall
be computed upon the taxes and penalty from the date such taxes were
due and payable.
If any person whose duty it is to do so shall
fail or refuse to collect the tax imposed and levied by this article
and to make within the time provided in this article the report and
remittance required, the Commissioner shall proceed in such manner
as he may deem best to obtain facts and information on which to base
an estimate of the tax due. As soon as the Commissioner shall procure
such facts and information as he is able to obtain upon which to base
the assessment of any tax due and payable by any person who has failed
or refused to collect such tax and to make such report and remittance,
the Commissioner shall proceed to determine and assess against such
person such tax and penalty and interest as are provided for in this
article and shall notify such person, by certified or registered mail
sent to such person's last known address, of the amount of such tax,
penalty and interest, and the total amount thereof, including penalties
and interest, shall be payable within 10 days from the date of such
notice.
Whenever any person required to collect and
pay to the City a tax under this article shall go out of business,
dispose of his business, or otherwise cease to operate, any tax payable
under this article to the City shall become immediately due and payable;
and such person immediately shall make a report and pay the tax due.