House Bill 1427, 2011 Regular Session
House Bill 1726, 2016 Regular Session
House Bill 1629, 2018 Regular Session
House Bill 1521, 2023 Regular Session
A 2% tax is imposed on the gross proceeds of sales of restaurants and bars derived from the retail sales of prepared food and beverages in the City of Brandon. This levy is in addition to all other taxes imposed. Effective September 1,2013. Repeal date July 1, 2028.
“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; 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; or convenience store or service station where the sale of prepared food constitutes less than fifty percent (50%) of the gross sales.
“Bar” means any bar, tavern or lounge where alcoholic beverages are sold for consumption on the premises