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What sales by restaurants, bars and other food service establishments are subject to the Local Hospitality Tax?

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What sales by restaurants, bars and other food service establishments are subject to the Local Hospitality Tax?

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All sales of food and beverages, served by a restaurant, hotel, motel, club, lounge, bar or other ABC licensed establishment, or other food service facilities are subject to a two percent (2%) Local Hospitality Tax.

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