2016-38 AMENDING CITY CODE - CHAPTER 51.2 SECTIONS 6 AND 7 - FOOD AND BEVERAGE TAX

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furnished by delicatessens or caterers, the service of food to patients or residents of hospitals or nursing homes or similar residential care facilities,or programs for the central preparation of ineals to be delivered and consumed at private residences of invalids or the elderly, or churches other than those frequently and regularly selling food at retail. Section 2. TAX IMPOSED. A tax, in addition to any and all other taxes, is hereby imposed upon the use and privilege of purchasing alcoholic beverages at retail at any place within the City, and upon the use and privilege of purchasing beverage or food prepared for immediate consumption at retail at any retail food facility within the City, at the rate of two percent (2%) of the purchase price of such food or beverage,the ultimate incidence of and liability for payment of which shall be borne by the purchaser thereof. Section 3. CERTIFICATE OF REGISTRATION. No person shall operate or maintain a retail food facility within the City without obtaining a certificate of registration for the same from the Department of Finance, application for which shall be made upon forms provided by said Department requiring the furnishing of such pertinent information regarding such facility and the ownership and operation thereof as is reasonably necessary or desirable to facilitate the enforcement and administration of the provisions hereof. Section 4. DUTY TO COLLECT TAX. The owner and the operator of each retail food facility and each premises licensed for the sale at retail of alcoholic liquors within the City shall, jointly and severally, have the duty to collect and account for said tax from each purchaser at the time that the consideration for such purchase is paid, and any amount so collected or required to be collected by the provisions hereof shall constitute a debt owed to the City by such owner and operator.