§ 40-84. Cafe, cafeteria, lunchroom or restaurant.

(a)

Amount of tax.

(1)

Every person engaged in the business of operating a cafe, cafeteria, lunchroom or restaurant shall pay to the city a license tax equal to one percent of the gross receipts derived from the retail sales of food. The minimum license tax under this section shall be $8.00 per quarter-annual license.

(2)

When dancing is allowed in any ordinary lunchroom, restaurant, cafeteria or cafe or any premises with an unlimited sales-by-drink permit, there shall be, in addition to the fee enumerated in subsection (a) of this section, a further annual license fee of $125.00.

(b)

Definitions. Definitions for the purpose of this section are as follows:

(1)

Food includes all articles commonly used for food or drink except alcoholic beverages.

(2)

Gross receipts means the gross receipts from retail sales of food prepared on the premises and delivered to the purchaser.

(c)

Due date; issuance of license. The license tax under this section shall be paid to the commissioner of revenue quarter-annually and shall be due and payable on February 1, May 1, August 1 and November 1 of each year, respectively, based on the gross receipts collected during the preceding period of three months ending respectively on December 31, March 31, June 30 and September 30; provided, however, from and after the quarter commencing January 1, 1980, all license taxes paid in full prior to the due date thereof shall be subject to a discount of one percent. Upon receipt of payment of the license tax, the commissioner of revenue shall issue the license applicant a license for the current three-month period, such license expiring on March 31, June 30, September 30 and December 31.

(d)

Reports by licensee. The licensee shall make true reports to the commissioner of revenue, on forms prescribed by him, giving such information that may be necessary to determine the amounts to which the license tax shall apply for all gross receipts for the three-month period, to be submitted with quarter-annual payments.

(e)

Examination of books and records. The commissioner of revenue and his authorized representative shall have the right at all reasonable times during business hours to make such examination and inspection of the books and records of the licensee as may be necessary to determine the correctness of such reports.

(f)

Penalties for nonpayment. For each and every month, or part thereof, any such license tax provided for under this section remains unpaid after the last day of the month during which the tax becomes due and payable, there shall be added to such license tax, as a penalty, ten percent of the amount of such license tax for the first month or part thereof the tax is unpaid, and for each and every month thereafter two percent of the amount of such license tax shall be added until the tax is fully paid. In no case shall the total penalty exceed 30 percent of the tax. In addition to the penalties provided in this subsection, any person required to pay to the city the license tax defined in this section shall be subject to all other provisions of this chapter not specifically provided for in this section, or in conflict herewith.

(g)

Separate records of sales of food required. Records of the retail sales of food by which this license tax is measured shall be kept separate and apart from the records of other retail sales made by the licensee. This provision is intended to facilitate the examination of books and records provided for in subsection (e) of this section, and to segregate, for purposes of imposition of this tax, the sale of food from the sales of intoxicating liquor by the drink.

(Code of Gen. Ords. 1967, § 21.95; Ord. No. 40831, 2-25-72; Ord. No. 41186, 5-5-72; Ord. No. 42074, 12-20-72; Ord. No. 43630, 1-25-74; Ord. No. 43864, 3-29-74; Ord. No. 42979, 11-21-75; Ord. No. 47878, 7-14-77; Ord. No. 48605, 12-15-77; Ord. No. 50949, 10-25-79)

Cross reference

Food service establishments, § 30-71 et seq.