Chapter 75 FINANCE AND TAXATION.
Section 75-23 RESTAURANT MEALS EXCISE TAX - DEFINITIONS.
The
following words and phrases, when used in this ordinance
shall have, for the purpose of this ordinance, the following respective
meanings except where the context clearly indicates a different meaning:
CATER
– The furnishing of
food, beverages, or both on the premises of another, for compensation.
COLLECTOR
– The Director of Finance or designee.
DIRECTOR
–
The
Director of Finance and any duly designated deputies, assistants,
inspector
or other employees.
FOOD
-
All food,
beverage or both, including alcoholic beverages, purchased in or from a
food
establishment, whether prepared in such food establishment or not, and
whether
consumed on the premises or not, and without regard to the manner, time
or
place of service.
FOOD
ESTABLISHMENT –
Any place in or from which food or food products are prepared,
packaged, sold or distributed in the Town, including but not limited
to, any
restaurant, dining room, grill, coffee shop, cafeteria, café,
snack bar, lunch
counter, convenience store, movie theater, delicatessen, confectionery,
bakery,
eating house, eatery, drugstore, ice cream/yogurt shops, lunch wagon or
truck,
pushcart or other mobile facility from which food is sold, public or
private
property outside of and contiguous to a building or structure operated
as a
food establishment at which food or food products are sold for
immediate
consumption.
MEAL
– Meal shall mean any
food or drink offered or held out for sale by a food establishment for
the
purpose of being consumed by any person to satisfy the appetite and is
ready
for immediate consumption. All such food and beverage, unless
otherwise
specifically exempted or excluded herein shall be included, whether
intended to
be consumed on the seller’s premises or elsewhere, whether designated
as
breakfast, lunch, snack, dinner, supper or by some other name, and
without
regard to the manner, time or place of service.
(Ord. No. 4-86 Added “Meal” 5-12-86-Effective
7-1-86)