§ 42-116. Cafes, restaurants and other eating establishments.

(a)

Every person engaged in the business of operating a restaurant, cafe, snack bar, take-out service, dining room, drive-in eating establishment or other public eating place, whether operated in conjunction with some other line of business or not, except dining rooms in licensed public lodging establishments, shall pay a business tax based on the number of people for whom he has seats or accommodations for the service or consumption of food at any one time, in accordance with the following schedule:

(1)

Zero to 30 seats: $20.60.

(2)

Over 31 seats: $27.55.

(b)

The seating capacity and classifications used by the division of hotels and restaurants of the department of business and professional regulation shall be used in this section.

(Code 1982, § 1-12-30; Ord. No. 00-06, pt. A, 9-19-2000; Ord. No. 05-014, pt. A, 8-2-2005; Ord. No. 07-016, pt. A, 9-4-2007)