House Bill 1465, 2021 Regular Session
A 2% tax is imposed on the gross proceeds of sales of prepared foods and beverages at all restaurants located in the corporate limits of the City of Mize. This levy is in addition to all other taxes imposed. Effective date October 1, 2021. Repeal date July 1, 2025.
“Restaurant” means all places within the town 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, or convalescent or nursing home, or restaurant-like facilities operated by or in connection with a school, hospital, medical clinic, or convalescent or nursing home providing food for students, patients, visitors or their families.