Chapter 822, Laws of 1986
A 2% tax is imposed on the gross receipts of restaurants in Oxford derived from retail sales of prepared food, beer and alcoholic beverages and on the gross proceeds of sales of other businesses derived from retail sales of beer and alcoholic beverages, excluding sales of alcoholic beverages upon premises holding a package retailer’s permit. This levy is in addition to all other taxes now imposed. Effective August 1, 1987. No repeal date.
“Restaurant” means any place where prepared food is sold whether for consumption upon the premises or not.
“Prepared food” means food prepared on the premises of the restaurant.