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Should caterers collect the stadium tax (King County food and beverage tax)?

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Should caterers collect the stadium tax (King County food and beverage tax)?

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Yes, but only if the caterer meets the definition of a “restaurant.” Meaning only if the caterer has a facility for preparing food (and is located in King County). The King County food and beverage tax applies only to meals and beverages. Separate charges made for use of linens, glassware, etc., are not subject to the tax.

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