Regulation .07 Food and Drink Establishment.

“Annual gross income”:

(1)

Means the total of all receipts from all sales made during the preceding four calendar quarters; and

(2)

Is the sole basis for determining the annual gross income for all subsequent quarters.

“Cafe” means a combination of a restaurant and a tavern.

“Drive-in” means an establishment:

(1)

Which sells prepared food items for consumption on the premises or in the purchaser's car;

(2)

Which is characterized by a parking lot adjacent to the establishment; and

(3)

To which purchasers generally drive to consummate a purchase.

“Restaurant” means an establishment which:

(1)

Is primarily engaged in selling and serving prepared food and beverages for consumption on the premises;

(2)

Provides characteristic employee services and dining facilities; and

(3)

Contains physical and functional equipment and facilities required for the consumption of a meal.

“Similar establishment” means an establishment which has the characteristics of a restaurant, drive-in, tavern, or cafe.

“Tavern” means an establishment whose primary sales consist of alcoholic beverages for consumption on the premises on a drink-by-drink basis.