The Places for Eating Tax applies to the sale of prepared food, which is defined as food or liquid (including alcoholic beverages) that are prepared for immediate consumption at "places for eating"; "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. Please refer to the Ordinance Summary below for exact definitions.
The tax is levied on the gross receipts received for prepared food sold at retail. The tax rate is 1% and is placed on the owners of places for eating, who can pass the tax along to consumers.
The entity may keep a commission of 1% of the amount of the tax to reimburse for expenses incurred in the administration of the tax.
How to Register and Remit
Submit the Registration Form below and then remit the Tax Return Form monthly. Both should be submitted to the Finance Department at email@example.com.