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81-34 ESTABLISHING PRIVILEGE TAX ON PURCHASE OF FOOD AND BEVERAGE
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81-34 ESTABLISHING PRIVILEGE TAX ON PURCHASE OF FOOD AND BEVERAGE
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9/16/2016 11:05:32 AM
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9/16/2016 11:05:32 AM
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Resolution/Ordinance
Res Ord Num
81-34
Res Ord Title
ESTABLISHING PRIVILEGE TAX ON PURCHASE OF FOOD AND BEVERAGE
Approved Date
4/27/1981
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. � <br /> � � , other facility where prepared food or beverage is sold at <br /> � • retail in the City and whether or not situated in connection <br /> with some other endeavor or enterprise but does not include <br /> public or private schools , boarding houses , grocery stores <br /> or convenience stores whereat food is not intended to be <br /> consumed on the premises except as to items customarily <br /> furnished by delicatessens or caterers , the service of food <br /> to patients or residents of hospitals or nursing homes or <br /> similar residential care facilities , or programs for the <br /> central preparation of ineals to be delivered and consumed <br /> at private residences o_f invalids or the elderly, or churches <br /> other than those frequently and regularly selling food at re- <br /> tail . <br /> Section 2 . Effective as of and commencing on June l , <br /> 1981 , and continuing until the further order of the Council , <br /> a tax, in addition to any and all other taxes , is imposed <br /> upon the use and privilege of purchasing alcoholic beverages <br /> at retail at any place within the City, and upon the use and I <br /> privilege of purchasing beverage or prepared food at retail <br /> at any retail food facility within the City, at the rate of <br /> two percent of the purchase price of such food or beverage, <br /> the ultimate incidence of and liability for payment of which <br /> shall be borne by the purchaser thereof. <br /> Section 3 . No person shall operate or maintain a retail <br /> food facility within the City without obtaining a certificate <br /> of_ registration for the same from the Department of Finance, <br /> application for which shall be made upon forms provided by <br /> said Department requiring the furnishing of such pertinent <br /> information regarding such facility and the ownership and <br /> operation thereof as is reasonably necessary or desirable to <br />
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