Subject to subsection (b) of this section, to qualify as a restaurant under this title, a restaurant shall have average daily receipts from the sale of food that are at least 40% of the total average daily receipts of the restaurant. The average daily receipts requirement under subsection (a) of this section expires at 10 p.m. After 10 p.m., there is no requirement for a restaurant regarding average daily receipts from the sale of food and alcoholic beverages.