The Places For Eating Tax is levied on the gross receipts received for prepared food and beverages 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 and/or beverages are sold at retail for immediate consumption with seating provided on the premises, including any outdoor seating on the premises, whether the food or beverages are consumed on the premises or not.
Places for Eating Tax - Tax Return Form - Updated January 2019 - Please note: Save a copy of the Excel file to your computer. Complete the highlighted fields on the form. The spreadsheet will calculate the total due.