Similarly, an ice cream concession stand operated in a stadium shall be treated as a separate retail establishment. In these two examples, both the full-service restaurant and the ice cream concession stand would be subject to the restaurant tax. A vendor may be engaged in multiple lines of business at one location that cannot be treated as multiple retail establishments. In that case, the line of business that accounts for the highest revenue will govern the application of the restaurant tax to all of the lines of business. Prepared for Immediate Consumption Food and beverages are prepared for immediate consumption if a vendor heats, chills, serves, or packages the food or beverages, or if a vendor provides a purchaser the means to heat, chill, serve, or package the food or beverages.
Alcoholic beverages are subject to the restaurant tax.
Please see Tax Bulletin 2-94 for additional information on the application of the restaurant tax to alcoholic beverages. The tax on sales of prepared food and beverages shall be collected on the sale price of the food or beverage if the county in which the food or beverage is served has imposed the tax. Thus, for example, even though a caterer's preparation facilities are located in a county that has imposed the tax, the tax may only be applied to those events served by the caterer that are located in a county that has imposed the tax. Restaurant sales of items other than prepared food and beverages, such as souvenir T-shirts, are not subject to the restaurant tax. The appropriate return will be mailed to businesses with the monthly or quarterly sales tax returns, as applicable.