House Bill 1770, 2005 Regular Session
A 2% tax is imposed on the gross proceeds of restaurants from the sale of prepared foods and beverages in the City of Meridian. This levy is in addition to all other taxes imposed. Effective November 1, 2016. The tax shall stand repealed on the first day of the month immediately succeeding the date the payment of the principal of, redemption premium, if any, and interest on the bonds issued under House Bill 1770, 2005 Regular Session have been paid in full.
“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 nursing home, or any 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.