The Places for Eating tax is levied on the gross receipts received for prepared food sold at retail. The amount of the tax is 1% and is placed on the owners of places for eating, who can pass the tax along to consumers.
"Places for Eating" is defined as a place where prepared food is sold at retail for immediate consumption with seating provided on the premises, including any outdoor seating on the premises, whether the food is consumed on the premises or not.
Registration Form and Tax Return Form
For your convenience, save the Tax Return Form (Excel file) on your computer. You may then enter the receipt amounts and the spreadsheet will calculate the return amount.