Section 1 - Definitions

Section 2 - Local sales tax upon restaurant meals; distribution; effective date upon acceptance by municipality; reports

Section 3 - Sourcing meal sales to business location of vendor; vendors with multiple business locations; meal delivery companies and caterers

Section 4 - Reimbursement to vendor by purchaser

Section 5 - Tax to be stated and charged separately by vendor; sale of alcoholic beverages consumed on premises

Section 6 - Liability for failure to pay tax under this chapter