“Annual gross income”: Means the total of all receipts from all sales made during the preceding four calendar quarters; and 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: Which sells prepared food items for consumption on the premises or in the purchaser's car; Which is characterized by a parking lot adjacent to the establishment; and To which purchasers generally drive to consummate a purchase. “Restaurant” means an establishment which: Is primarily engaged in selling and serving prepared food and beverages for consumption on the premises; Provides characteristic employee services and dining facilities; and 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.