Prepared Food, Beverage, and Packaged Liquor Tax The 1% Prepared Food, Beverage, and Packaged Liquor Tax is placed upon the purchase of prepared food, beverage, or alcoholic liquor at a restaurant or liquor establishment, and upon the purchase of packaged alcoholic liquor at retail. The City is responsible for the collection and administration of the 1% Prepared Food and Beverages Tax. Restaurants
In general, a restaurant includes any place kept, used, and maintained as a place at which food items are regularly served and prepared, whether or not consumed or intended to be consumed on the premises.
Purchasing Alcoholic Liquor at Retail The purchase of packaged alcoholic liquor at retail includes the purchase of such product at businesses such as liquor stores, food stores, and convenience stores, where packaged liquor is sold in its original package for consumption off the premises where sold.