Restaurants
1 The business activities
Restaurants add service charges, sell food with utensils, deliver across city lines and file late like everyone else.
2 What's taxable
A tip the customer freely chooses isn't taxed. A charge the restaurant adds is part of the selling price, so it carries retail sales tax and retailing B and O. If a seller makes utensils available and prepared food is over seventy-five percent of its food sales, its food is treated as sold with utensils, and taxed.
3 The returns it files
Deliver a meal to another city, and the sales tax rate is the one where the meal arrives. Pickup is taxed where the restaurant is. Pay late, and the penalty runs nine, then nineteen, then twenty-nine percent in total.