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TUESDAY. June 27~ 2000
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<br /> Food Establishment. Any place in or from which food or food products are prepared, packaged,
<br />sold, or distributed in the City, including, but not limited to, any restaurant, dining room, grill, coffee shop,
<br />cafeteria, eaf~, snack bar, lunch counter, convenience store, movie theatre, delicatessen, confectionmy,
<br />bakery, eating house, eatery, drugstore, ice cream/yogurt shops, lunch wagon or truck, push cart or other
<br />mobile facility from which food is sold, public or private club, resort, bar, lounge, or other similar establish-
<br />ment, public or private, and shall include private property outside of and contiguous to a building or structure
<br />operated as a food establishment at which food or food products are sold for immediate consumption.
<br /> Meal. Meal shall mean any prepared food or drink offered or held out for sale by a food establish-
<br />merit for the purpose of being consumed by any person to satisfy the appetite and is ready for immediate
<br />consumption. All such food and beverage, unless other0vise specifically exempted or excluded herein shall
<br />be included, whether intended to be consumed on the seller's premises or elsewhere, whether designated as
<br />breakfast, lunch, snack, dinner, supper or by some other name, and without regard to the manner, time or
<br />place of service.
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<br />§21-75. Levy.
<br /> There is hereby imposed and levied by the City on each person a tax at the rate of four percent on the
<br />amount paid for meals purchased from any food establishment, whether prepared in such food establishment
<br />or not, and whether consumed on the premises or not.
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<br />§21-76. Collection of Tax By Seller.
<br /> Every person receiving any payment for food with respect to which tax is levied hereunder shall
<br />collect and remit the amount of the tax imposed by this ordinance from the person on whom the same is
<br />levied or from the person paying for such food at the time payment for such food is made; provided, how-
<br />ever, no blind person operating a vending stand or other business enterprise under the jurisdiction of the
<br />Department of the Visually Handicapped and located on property acquired and used by the United States for
<br />any military or naval purpose shall be required to collect or remit such taxes.
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<br /> All tax collection shall be deemed to be held in trust for the City.
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<br />§21-77 Report of Taxes Collected; Remittance; Preservation of Records.
<br /> It shall be the duty of every person required by this ordinance to pay the City the taxes imposed by
<br />this Article to make a report thereof setting forth such information as the Commissioner may prescribe and
<br />require, including all purchases taxable under this ordinance, the amount charged the purchaser for each such
<br />purchase, the date thereof, the taxes collected thereon and the amount of tax required to be collected by this
<br />ordinance. Such reports and remittance of the tax owed shall be made on or before the twentieth day of each
<br />month covering the amount of the tax collected during the preceding month. Such records shall be kept and
<br />preserved for a period of five years. The Commissioner or his duly authorized agents shall have the power to
<br />examine such records at reasonable times and without reasonable interference with the business of such per-
<br />son, for the purpose of administering and enforcing the provisions of this ordinance, and to make transcripts
<br />of all or any parts thereof.
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