House Bill 325, 2019 Regular Session
House Bill 1581, 2023 Regular Session
A 2% tax on the gross proceeds of sales of restaurants from the sale of beer, alcoholic beverages and prepared foods in the City of Columbus. Effective April 1, 2019. Repeal date July 1, 2033.
"Prepared food" means food prepared on the premises of a restaurant.
"Restaurant" means any place located within the municipal boundaries of the city where prepared food is sold whether for consumption upon the premises or not and which has annual sales in excess of One Hundred Thousand Dollars ($100,000.00).