Chapter 870, Laws of 1986;
Chapter 958, Laws of1997;
Chapter 968, Laws of 2000;
Chapter 949,Laws of 2004;
Senate Bill 3069, 2008 Regular Session
A 2% tax is imposed on the gross receipts of restaurants in Lowndes County that have annual sales in excess of $325,000 derived from the retail sales of prepared food, beer and alcoholic beverages. This levy is in addition to all other taxes imposed. Effective August 1, 1986. Repeal date July 1, 2018.
“Restaurant” means any place where food is sold whether for consumption upon the premises or not and which has annual sales in excess of $325,000.
“Prepared Food” means food prepared on the premises of a restaurant.