Legal Documents of Gatlinburg

There is hereby levied a privilege tax upon the privilege of purchasing food from restaurants, cafes, cafeterias, caterers and other similar establishments engaged in selling prepared food in the City of Gatlinburg. Said privilege tax shall be in an amount equal to one and one-half percent (1½%) of the consideration charged by the operator of said establishments. Said tax so imposed is a privilege upon the purchasing of food by patrons of said establishments and is to be collected and distributed as hereinafter provided.

For purposes of this chapter, restaurant shall be deemed to include any establishment selling prepared food whether for consumption on-premise or off-premise and is to include delicatessen, snack bars, ice cream parlors, lunch rooms or counters within other retail businesses, and other similar establishments, and specifically includes all 'food service establishments' as defined by Tennessee Code Annotated, title 68. (1976 Code, § 6-901)