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Sec. 10-138. Levy; rate. <br /> <br /> In addition to all other taxes and fees of every <br />kind now imposed by law, there is hereby imposed and levied <br />on each person a tax, as set out in this section, on the <br />amount paid for food, in or from any restaurant, whether pre- <br />pared in such restaurant or not, and whether consumed on the · <br />premises or not. The tax hereby imposed shall not be con- <br />strued to apply to the sale of groceries. The rate of such <br />tax shall be based upon the charge made by the seller against <br />the purchaser for the food and shall be in accordance with the <br />following brackets of charges and schedule of taxes applicable <br />thereto: <br /> <br />Brackets of Charges Schedule of taxes <br />$ .01 to $ .34 None <br /> .35 to .59 t cent <br /> .60 to .84 2 cents <br /> .85 to 1.34 3 cents <br /> 1.35 to 1.59 4 cents <br /> 1.60 to 1.84 5 cents <br /> 1.85 to 2.34 6 cents <br /> 2.35 to 2.59 7 cents <br /> 2.60 to 2.84 8 cents <br /> 2.85 to 3.34 9 cents <br /> 3.35 to 3.59 10 cents <br /> 3.60 to 3.84 11 cents <br /> 3.85 to 4.34 12 cents <br /> 4.35 to 4.59 13 cents <br /> 4.60 to 4.84 14 cents <br /> 4.85 to 5.00 15 cents <br /> <br />On all charges over $5.00 the tax shall be a sum equal to three <br />per centum (3%) of the charge. <br /> <br />Sec. 10-139. ~eals furnished employees. <br /> <br /> [4eals furnished employees in the course of, or in con- <br />nection with, their employment in establishments serving food <br />shall not be considered as sales of food under this article. <br /> <br />Sec. 10-140. Limitation on advertising. <br /> <br /> A person operating a restaurant as defined in this <br />article shall not advertise in any manner, directly or in- <br />directly, that he will absorb or pay all or any part of the <br />tax. <br /> <br />-2- <br /> <br /> <br />