House Bill 1740, 2022 Regular Session
A 3% tax on the sales of prepared food and beverages at restaurants within the corporate limits of the City of Fulton. This special levy is in addition to all other taxes now imposed. Effective August 1, 2023. Repeal date July 1, 2026.
"Prepared food" means food prepared or beverages prepared by a restaurant in the City of Fulton that is ready to be consumed without any further food preparation, alteration or repackaging on site; and prepared, provided, sold, or served by a restaurant using any cooking, packaging, or food preparation technique. Prepared food may be eaten either on or off a restaurant's premises.
"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. Such places include food trucks, lunch stands, cafes, cafeterias, delicatessens, drive-in restaurants, carry out restaurants, caterers, concession stands, hotel and motel dining rooms, convenience stores, grocery stores, restaurants, and similar businesses. The term "restaurant" does not include any school, hospital, medical clinic, convalescent or nursing home providing food for students, patients, visitors, and their families.