Examples of Taxable and Exempt Activities

Examples of taxable facilities:

• Standard eat-in restaurant
• Restaurant serving food to eat in or to go
• A restaurant section located in a retail store
• Deli serving prepared food
• Bars, taverns
• Ice cream parlors
• Employee cafeteria

The following facilities are not subject to the tax:

• Convalescent homes
• Military installations
• Schools
• Fraternal organizations serving food to members
• Day care centers
• Nursing homes, hospitals