For the NOEHA food and beverage tax, how is a “food service establishment” defined?
A food service establishment means any fixed or mobile business in which food or beverages are prepared for sale or service either on or off the premises. Examples of food service are restaurants, coffee shops, cafes, cafeterias, luncheonettes, grills, tearooms, soda fountains, ice cream shops, taverns, bars, cocktail lounges, roadside stands, hot dog wagons, mobile canteens, grocery or convenience stores featuring prepared deli items, theater and bowling alley snack bars, or any other place in which and or beverages are prepared and sold for consumption either on or off the premises. Food service establishment also means any establishments or operators who sell or serve manufactured foods or beverages that they did not prepare, but only if the operator provides facilities for consumption on the premises. Examples are theatre and bowling alley snack bars that only sell manufactured snacks, such as candy bars, potato chips and soft drinks.
Related Questions
- If a food service establishment is notified by LDR that their NOEHA food and beverage tax rate for the upcoming year is zero, what does it mean?
- Are there any food and beverage sales that are exempt from the NOEHA food and beverage tax?
- For the NOEHA food and beverage tax, how is a "food service establishment" defined?
