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Chapter 64L: LOCAL OPTION MEALS EXCISE
- 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