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What is the definition of an establishment responsible for local hospitality tax collections?

April 26, 2017collections definition establishment hospitality local responsible tax

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What is the definition of an establishment responsible for local hospitality tax collections?

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An establishment is a business which has a fixed place of operations within the City and which from that location sells prepared meals and/or beverages, inclusive of alcoholic beverages, beer and wine, whether for on-premise consumption, take-out, or delivery.