A restaurant tax of 3% of retail sales of food is imposed on every restaurant, eating house, eatery, dining room, café, snack bar or others selling food at retail in the city.
Payments are to be made quarterly for periods ending March 31, June 30, September 30th and December 31st of each year. The tax is due and payable on or before the last day of the month following the last day of each quarterly period and must be submitted with the Quarterly Return of Restaurant Tax.
In consideration of collection and bookkeeping expenses, the entity subject to and collecting restaurant tax can deduct a commission of 2 percent (2%) of all such taxes collected.
The restaurant tax does not apply to casual sales of food by persons or organizations not engaged in the retail sale of food.
For more information, please call the Finance Office at (859) 986-7218.