Chapter 951, Laws of 2005; House Bill 1754, 2007 Regular Session
A 2% tax is imposed on the gross proceeds of sales of restaurants in the West Pearl Restaurant District. This levy is in addition to all other taxes imposed. Effective November 1, 2005. No repeal date.
“Restaurant” means all places (including hotels and motels, cafeterias, cafes, lunch stands, grocery and convenience stores) where prepared food and beverages are sold for consumption, whether such food is consumed on the premises or not. Such term does not include any school, hospital, convalescent or 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.
Note: Effective April 4, 2007, “restaurant” does not include a concession stand which is a location at an athletic facility or theatre that sells drinks, snacks or other types of fast food to walk-up customers and does not provide seating for dining.