The Food and Beverage Tax, also called the Meal Tax, is 6.5% on all food and beverages, including alcoholic beverages, purchased in or from a food establishment, including but not limited to:
Ice cream / yogurt shops
Lounge or other similar establishments, public or private
Lunch wagon or truck
Public or private club
Pushcart or other mobile facility from which food is sold
The business must register with the Commissioner of the Revenue, post a meal tax bond, collect the tax, report and remit the tax on or before the 20th day of the month following the month of collection. Your canceled check will serve as your receipt.
If the tax is not paid by the due date, a penalty of 10% will be imposed and interest will be calculated at the rate of 10% per annum.