|Filing frequency:||See Sales Related Taxes|
|Payment frequency:||See Sales Related Taxes|
|Publications:||Pub 25, Pub 55|
|Statutes:||§59-12 Part 6|
|Revenue:||Used by the county that imposed the tax|
Counties may adopt this tax to support tourism, recreation, cultural, convention, or airport facilities within their jurisdiction. It is assessed in addition to sales and use taxes on sales of food prepared for immediate consumption by retail establishments primarily selling prepared food.
The following sales are exempt from this tax: