Places For Eating Tax

Overview


The Places For Eating Tax is levied on the gross receipts received for prepared food sold at retail.  The amount of the tax is 2% for all tax collected after January 1, 2017, 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. 

Additional Information