On what sales must I collect and pay the Food and Beverage Tax?
You must collect and pay the Food and Beverage Tax if you make retail sales of prepared food and non-alcoholic drinks that have been prepared for immediate consumption, whether on or off the premises. The tax will also be collected on alcoholic beverages that have been prepared for immediate consumption at restaurants but not packed liquor for consumption off premises. Examples of taxable sales include but are not limited to:
• All products served in restaurants
• All restaurant style products sold by a grocery store or other places of eating, such as prepared chicken, ice cream cones or hot soup.
• All restaurant style products at convenience stores, such as food items selected under a heat lamp.
• A can or bottle of beer, a mixed drink, or a dispensed soft drink served to a diner in a restaurant or to a patron in a bar/tavern.
• Brewed coffee, fountain drinks or other beverages prepared for immediate consumption on or off premises in a grocery store or convenience store.

Show All Answers

1. Which type of businesses must collect and pay the Food and Beverage Tax?
2. On what sales must I collect and pay the Food and Beverage Tax?
3. What transactions are exempt from the Food and Beverage Tax?
4. What is the tax rate?
5. Do I have to register my business as a prepared food facility subject to the tax?
6. How do I show this tax on my retail receipts?
7. What form must I use to report the Food and Beverage Tax?
8. Where do I file my return?
9. When is my monthly Food and Beverage Tax Return and tax payment due?
10. How do I file if I have more than one site?
11. Must I file the Food and Beverage Tax Return even if I have no sales to report?
12. What if I do not file and pay by the due date?
13. Who is liable for payment?
14. What other communities impose a Food and Beverage Tax?