§ 25-84. Cafes, restaurants and other eating establishments.

(a)

Every person engaged in the business of operating a restaurant, cafe, snack bar, dining room or other public eating place, whether operated in conjunction with some other line of business or not, shall pay a business tax based on the number of people for which there are seats or accommodations for the service or consumption of food at any one (1) time, in accordance with the following schedule:

(1)

Zero through thirty (30) seats—Thirty dollars ($30.00);

(2)

Thirty-one (31) through seventy-four (74) seats—Sixty dollars ($60.00);

(3)

Seventy-five (75) through one hundred forty-nine (149) seats—Ninety dollars ($90.00);

(4)

One hundred fifty (150) or more seats—One hundred twenty dollars ($120.00).

(b)

Every person engaged in the business of operating a drive-in restaurant, cafe or other public eating place, whether operated in conjunction with some other line of business or not, where customers are served while seated in their cars shall pay a business tax of sixty dollars ($60.00).

(c)

Every person engaged in the business of operating an eating establishment with takeout service only, whether operated in conjunction with some other line of business or not, shall pay an annual business tax of thirty dollars ($30.00).

(d)

Any person engaged in the business of operating a mobile snack cart, such as hot dog stands and sellers of ice cream, shall pay an annual business tax of thirty dollars ($30.00).

(e)

The tax collector shall not originally issue a business tax receipt to any business coming under the provisions of F.S. ch. 509 until a tax receipt has been procured for such business as required by that chapter.

(Code 1965, § 7-79; Ord. No. 80-15, § 17, 9-15-80; Ord. No. 94-15, § 8, 8-9-94; Ord. No. 2006-24 , § 1, 12-19-06)