A 2% tax is imposed on the gross proceeds of sales restaurants within the corporate limits of the City of Ackerman. This levy is in addition to all other taxes imposed. Effective October 1, 2026.

"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. Such places include food trucks, lunch stands, cafes, cafeterias, delicatessens, drive-in restaurants, carry-out restaurants, caterers, concession stands, convenience stores, grocery stores, dine-in restaurants and other similar businesses. The term "restaurant" does not include any school, hospital, convalescent or nursing home, and restaurant-like facility operated by or in conjunction with a school, hospital, medical clinic, convalescent or nursing home providing food for students, patients, visitors, and their families.