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The Issues

No single retail industry, such as the restaurant industry, should be taxed to the exclusion of other retail industries. Such taxation is discriminatory.

Lawmakers should also be aware that most of the prepared food and beverage tax would be collected from local citizens. Even in communities that have a high rate of travelers and tourists, the local population still pays seventy-five percent (75%) or more of the sales tax collected on food sold in restaurants. In most areas across the state, local citizens pay eighty-five to ninety-five percent (85-95%) of the sales tax on food sold in restaurants. Senior citizens and youth pay a significant portion of a prepared foods tax, as do individuals with low or middle incomes. Food is essential and so is the restaurant industry.