Do I have to register my business as a prepared food facility subject to the tax?
Yes. Every owner and operator of any prepared food facility must register as a retailer before opening for business. This is a one-time registration that will remain effective unless there are changes of business ownership, management or location.

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1. Which type of businesses must collect and pay the Food and Beverage Tax?
2. On what sales must I collect and pay the Food and Beverage Tax?
3. What transactions are exempt from the Food and Beverage Tax?
4. What is the tax rate?
5. Do I have to register my business as a prepared food facility subject to the tax?
6. How do I show this tax on my retail receipts?
7. What form must I use to report the Food and Beverage Tax?
8. Where do I file my return?
9. When is my monthly Food and Beverage Tax Return and tax payment due?
10. How do I file if I have more than one site?
11. Must I file the Food and Beverage Tax Return even if I have no sales to report?
12. What if I do not file and pay by the due date?
13. Who is liable for payment?
14. What other communities impose a Food and Beverage Tax?