09/30/1992 Meeting - Laserfiche WebLink

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e organization, such as Saturday Market and the Lane County Fair and receipts are tracked for the purpose of paying a percentage to participate. Ms. Bascom pointed out that many such events were fund-raising efforts, and money would be redirected from those efforts to the City. Mr. Boles pointed out that the tax was a tax on the consumer, rather than the business. The council agreed to retain (e) in the definition. Ms. Bascom expressed concern over the inclusion of bakeries in the definition. Mr. Boles moved, seconded by Mr. Green, that the definition of a restaurant include components (a) through (f). The motion passed 6:1; Ms. Bascom voting in opposition. Mr. Klein asked the council to consider the definition of a "prepared meal." Responding to a concern raised by Ms. Bascom, Mr. Boles said that the council would define some level that triggers the tax and provide that delineation in the ordinance. Mr. Nicholson proposed that definition (f) be revised to remove the word "dispensed" from the phrase "dispensed soft drinks." He suggested that control over the tax would be established by a definition of quantity and source. Mr. Rutan objected as he believed it broadened the scope of the tax to include grocery items. e The council agreed to Mr. Nicholson's suggestion. Mr. Boles moved, seconded by Ms. Ehrman, to adopt the defini- tions as revised. The motion passed, 5:2; Mr. Rutan and Ms. Bascom voting no. The council reviewed a list of possible exemptions to the tax. Mr. Boles pointed out that restaurant meals for employees was often used as a form of compensation. He opposed taxing such meals. He did not believe such meals should be included in the definition of prepared meals because no money was exchanged. Ms. Ehrman suggested that hospital patient food be exempted from the tax. The council agreed with Ms. Ehrman's proposal. Mr. Klein explained that (b) referred to a hospitality facility that charged one price for a room and a continental breakfast. Ms. Ehrman proposed that (b) be included in the list of exemptions. The council supported the exemp- tion. Mr. Rutan asked for information about (c), which provided for the exemption of meals for employees for industrial plants. He pointed out that prepared foods e MINUTES--City Council Work Session September 30, 1992 Page 6 11:30 a.m.