§ 44-18-18.1 - Local meals and beverage tax.
SECTION 44-18-18.1
§ 44-18-18.1 Local meals and beverage tax.– (a) There is hereby levied and imposed, upon every purchaser of a meal and/orbeverage, in addition to all other taxes and fees now imposed by law, a localmeals and beverage tax upon each and every meal and/or beverage sold within thestate of Rhode Island in or from an eating and/or drinking establishment,whether prepared in the eating and/or drinking establishment or not and whetherconsumed at the premises or not, at a rate of one percent of the grossreceipts. The tax shall be paid to the tax administrator by the retailer at thetime and in the manner provided.
(b) All sums received by the division of taxation under thissection as taxes, penalties or forfeitures, interest, costs of suit and finesshall be distributed at least quarterly, credited and paid by the statetreasurer to the city or town where the meals and beverages are delivered.
(c) When used in this section, the following words have thefollowing meanings:
(1) "Beverage" means all nonalcoholic beverages, as well asalcoholic beverages, beer, lager beer, ale, porter, wine, similar fermentedmalt or vinous liquor.
(2) "Eating and/or drinking establishments" mean and includerestaurants, bars, taverns, lounges, cafeterias, lunch counters, drive-ins,roadside ice cream and refreshment stands, fish and chip places, fried chickenplaces, pizzerias, food and drink concessions, or similar facilities inamusement parks, bowling alleys, clubs, caterers, drive-in theatres, industrialplants, race tracks, shore resorts or other locations, lunch carts, mobilecanteens and other similar vehicles, and other like places of business whichfurnish or provide facilities for immediate consumption of food at tables,chairs or counters or from trays, plates, cups or other tableware or in parkingfacilities provided primarily for the use of patrons in consuming productspurchased at the location. Ordinarily, eating establishments do not mean andinclude food stores and supermarkets. Eating establishments do not mean"vending machines," a self-contained automatic device that dispenses for salefoods, beverages, or confection products. Retailers selling prepared foods inbulk either in customer-furnished containers or in the seller's containers, forexample "Soup and Sauce" establishments, are deemed to be selling preparedfoods ordinarily for immediate consumption and, as such, are considered eatingestablishments.
(3) "Meal" means any prepared food or beverage offered orheld out for sale by an eating and/or drinking establishment for the purpose ofbeing consumed by any person to satisfy the appetite and which is ready forimmediate consumption. All such food and beverage, unless otherwisespecifically exempted or excluded herein shall be included, whether intended tobe consumed on the seller's premises or elsewhere, whether designated asbreakfast, lunch, snack, dinner, supper or by some other name, and withoutregard to the manner, time or place of service.
(d) This local meals and beverage tax shall be administeredand collected by the division of taxation and unless provided to the contraryin this chapter, all of the administration, collection, and other provisions ofchapters 18 and 19 of this article apply.