Effective May 19, 1992, a tax has been levied on the purchaser of all prepared food and beverages served in and from the following places of business:
Please refer to the exemptions section for details on the purchase of foods that are exempted from this tax.
All of the businesses that come under the definition of restaurant or caterer and that are partially listed on page one must collect this tax from their customers when the charge for the food and beverages is paid. The tax is to be collected whether the customer pays in cash or by credit card. The seller adds the tax to the gross amount and collects the total from the customer.
Sellers must not in any way suggest or indicate that they will relieve the customer of payment of part or all of this tax. The customer alone must pay the total tax amount due.
Tips are not taxable unless: