What sales are subject to the amusement tax?

The amusement tax should be collected by any theater, athletic contest, exhibition, show, production, performance, concert, recital, circus, carnival, act, exhibit, lecture, nightclub, dance, restaurant which provides a floor show, rides or excursions, shooting galleries, as well as all mechanical or electrical devices operated for pleasure or skill, where a fee is charged for admission or entrance (either directly or indirectly). (For a complete list of business types required to collect this tax, please review the amusement tax law on the City website.) “Admission” means admission into or for an amusement, whether as a participant, as a spectator or otherwise.

Such tax shall be added by each and every operator to each ticket sold for a consideration for admission into and for such amusement, and shall be collected by such operator from the consumer and remitted to the City Recorder. The tax shall not be assumed by the operator. Where the tax calculated on any individual admission ticket includes any fraction of a cent, the next highest full cent shall be charged.

What sales are exempt from the restaurant tax?

Restaurant Privilege Tax Section 5-904 Exemptions- The provisions of this chapter shall not apply to food prepared to be served at churches, schools, senior citizens centers, or nursing homes, and at boarding houses where the cost of food is included in the rental rate. The provisions of this chapter shall not apply to the sale of alcoholic beverages in any form, manner, time or place.

What sales are subject to the restaurant tax?

All prepared food and non-alcoholic beverages.

What is considered prepared food?

Prepared food includes ready to eat food or beverage items, whether for consumption on-premises or off-premises, including but not limited to restaurants, cafes, cafeterias, caterers, delicatessens, snack bars, ice cream parlors, lunch rooms or counters within other retail businesses, and other similar establishments engaged in selling prepared food. “Prepared food” includes any of the following: food sold in a heated state or heated by the seller; two (2) or more food ingredients mixed or combined by the seller for sale as a single item; food sold with eating utensils; nonalcoholic beverages, except for beverages sold in unopened containers to be consumed off premises.