Who would pay the 2% Hospitality Tax on prepared or modified foods & beverages?
- Restaurants - Grocery and convenience stores (if they sell prepared or modified foods and/or beverages)
- Other food service establishments - Bars and lounges
What sales are affected by the Hospitality Tax for restaurants, bars and other food service establishments? All food and beverage sales.
CONVENIENCE STORES, GROCERY STORES, & OTHER FOOD SERVICE FACILITIES
What sales are affected by the Hospitality Tax for convenience stores, grocery stores, & other food service facilities? All food and/or beverage sales prepared or modified as a meal for immediate consumption.
- Fountain Drinks - Prepared sandwiches and salads - Sliced meat and vegetable trays
- Heated foods (pizza, nachos, hot dogs, sandwiches, chicken, etc.)
What are some examples of prepared and/or modified food and beverages EXEMPT from Hospitality Tax which are sold by convenience stores and grocery stores?
Pre-packaged foods - Bulk or packaged cold deli products - Canned & bottled drinks