Food & Beverage Tax

Food & Beverage Tax


The Food and Beverage Tax, also called the Meal Tax or Restaurant Tax, is 6.5% on all food and beverages, including alcoholic beverages, purchased in or from a food establishment, including but not limited to, any restaurant, dining room, grill, coffee shop, cafeteria, cafe, snack bar, lunch counter, convenience store, theater, delicatessen, confectionary, bakery, eatery, drugstore, ice cream/yogurt shop, lunch wagon or truck, pushcart, or other mobile facility from which food is sold, public or private club, resort, bar, lounge, or other similar establishments, public or private. The business must register with this office, post a meal tax bond (see "Form"), collect the tax and report and remit the tax on or before the 20th of the month following the month of collection, If the tax is not paid by the due date, a penalty and interest will be imposed.