Food & Beverage Tax

Food & Beverage Tax Coupon

The Food and Beverage Tax, also called the Meal Tax, is 6.5% on all food and beverages, including alcoholic beverages, purchased in or from a food establishment, including but not limited to:

  • Any restaurant                                             
  • Bakery
  • Bar
  • Cafe
  • Cafeteria
  • Coffee shop
  • Confectionery
  • Delicatessen
  • Dining room
  • Drugstore
  • Eating house
  • Eatery
  • Grill
  • Ice cream / yogurt shops
  • Lounge or other similar establishments, public or private
  • Lunch counter
  • Lunch wagon or truck
  • Movie theater
  • Public or private club
  • Pushcart or other mobile facility from which food is sold
  • Resort
  • Snack bar

The business must register with the Commissioner of the Revenue, post a meal tax bond, collect the tax, report and remit the tax on or before the 20th day of the month following the month of collection. Your canceled check will serve as your receipt.

If the tax is not paid by the due date, a penalty of 10% will be imposed and interest will be calculated at the rate of 10% per annum.