Chapter 64L - LOCAL OPTION MEALS EXCISE
- Section 64L:1 - Definitions
- Section 64L:2 - Local sales tax on restaurant meals
- Section 64L:3 - Sale of meal by restaurant sourced to business location of vendor
- Section 64L:4 - Reimbursement by purchaser to vendor
- Section 64L:5 - Tax to be stated and charged separately
- Section 64L:6 - Liability for failure to pay tax