11/23/1992 Meeting - Laserfiche WebLink

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or confirmation on a series of issues related to the proposed restaurant tax. . Mr. Boles moved, seconded by Mr. Green, to confirm the following definition of restaurant in the current version of the ordinance: "Establishments where prepared food or beverages are sold to the public in a form consumable without additional preparation. Includes, but not limited to, cafes, lunch counters, private and social clubs, bars, taverns, diners, cafeterias, delicatessens, sandwich shops, carry-out restaurants, mobile units, and push- carts, and all sites of athletic contests. Restaurant does not include: grocery stores; caterers; temporary establishments which sell food for seven days or less in any calendar year; vending machines; or movie theaters." The motion passed 6:1, with Ms. Bascom opposed. Ms. Bascom said the tax should be confined to traditional restaurants, including carry-out restaurants, and should not apply to cafeterias, delica- tessens, and other categories. Mr. Boles moved, seconded by Mr. Green, to define prepared meals, within the definition of restaurants, as follows: "All food and beverages sold, except for alcoholic beverages, and whole pies, cakes, and loaves of bread sold for consumption off the premises. Items taxed in grocery stores include: salads from salad bars; dispensed soft drinks; and hot prepared foods ready for immediate consumption." Mr. Green proposed to delete from the definition the phrase "salads from salad . bars; dispensed soft drinks." Mr. Rutan supported the language as fair to fast food restaurants, which experience competition from sales of salads and dispensed soft drinks by grocery stores. He felt the two types of business should be taxed equally. Glenn Klein, City Attorney's Office, clarified that the first sentence of the definition referred to items to be taxed in a restaurant, and the second sentence to items to be taxed in a grocery store. The motion passed 4:3, with Councilors Boles, Green, and Bascom opposed. Mr. Wong explained that the current ordinance would tax all caterers, based within or outside the City, as well as events occurring within the City. The council agreed to maintain that provision. Regarding exemptions to the tax, Mr. Nicholson suggested adding "or required as a condition of renting the room" to the exemption of food and beverages served in connection with overnight or residential facilities where the food "is included as part of the cost of the room." Mr. MacDonald clarified that the exemption includes bed-and-breakfast establishments because they already MINUTES--Eugene City Council November 23, 1992 Page 8 . 5:30 p.m.