Fiscal Note
No fiscal impact is anticipated from changing the definition of a restaurant.
Title
Amending Sec. 38.02 of the Madison General Ordinances to revise the definition of restaurant for the purposes of Chapter 38.
Body
DRAFTER'S ANALYSIS: This proposal changes the definition of a restaurant for those who hold both a restaurant permit and a Class B retail alcohol beverage license. It changes the standard from alcohol being 50% or less of an establishment’s gross receipts to a standard of food and non-alcohol beverages being more than 50% of gross receipts. It states that taxes collected by a retailer, such as sales taxes are not part of the gross receipts. It places the burden on the business to affirmatively prove that their principal business is restaurant and requires a retailer to retain records for at least 3 years and to produce those records upon request. It also states that if records are not available or cannot be used, that those records are deemed to represent non-food sales.
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The Common Council of the City of Madison do hereby ordain as follows:
Section 38.02 entitled “Definitions” of the Madison General Ordinances is amended by amending therein ...
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