What is considered a “restaurant”?


A restaurant as defined by the ordinance is:

  1. Any place where food is prepared for service to the public whether on or off premises
  2. Any place where food is served to the public
  3. Any place or operation which prepares or stores food for distribution to persons of the same business operation of a related business operation for service to the public


Examples of restaurants include:

  • Bakery
  • Cafe
  • Cafeteria
  • Catering Service
  • Coffee Shop
  • Confectionery
  • Convenience Stores
  • Delicatessen
  • Dining Facility in a Public or Private:
    • Bar
    • Club
    • Lounge
    • Resort
  • Dining Room
  • Drugstore
  • Eatery
  • Eating House
  • Grill
  • Ice Cream/Yogurt Shops
  • Lunch Counter
  • Lunch Wagon or Truck, Push Carts, or Other Mobile Facility from Which Food Is Sold
  • Lunchroom
  • Restaurants
  • Short Order Place
  • Snack Bar
  • Tavern
  • Theatres

Show All Answers

1. What is considered a “meal” that is subject to the Meals Tax?
2. What is the Meals Tax rate in Middlesex County?
3. When are Meals Taxes due to Middlesex County?
4. Does the meal, or prepared food, have to be consumed on the premises of the business where it is purchased to be taxable?
5. Are beverages such as soda, beer, water and others that are in a can, bottle or other factory sealed container subject to the Meals Tax?
6. What is considered a “restaurant”?
7. Do businesses get a commission for aiding the county in the collection of the Tax?
8. Are gratuities subject to the Meals Tax?
9. Are there any exemptions to the Meals Tax?