House Bill 1747, 2022 Regular Session
A two percent (2%) tax on the gross proceeds of sales of prepared food and beverages at restaurants within the corporate limits of the City of Clinton. Effective September 1, 2022. Repeal date July 1, 2026.
"Restaurant" means all places within the corporate limits of the city where prepared food and beverages are sold for consumption, whether such food is consumed on the premises or not. The term "restaurant" does not include any school; hospital; convalescent or nursing home; and 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.