House Bill 1441, 2022 Regular Session
A 2% tax is imposed on the gross proceeds of sales of restaurants and of prepared food at convenience stores located in the corporate limits of the Town of Oakland. This levy is in addition to all other taxes imposed. Effective date July 1, 2022. Repeal date July 1, 2026.
"Restaurant" or "convenience store" means all places where prepared food and beverages are sold for consumption, whether such food is consumed on the premises or not. The terms "restaurant" and "convenience store" do not include any school, hospital, convalescent or nursing home, or any restaurant-like facility operated by or in connection with a school, hospital, medical clinic, convalescent or nursing home providing food for students, patients, visitors or their families.