Section 9-442. FOOD OR DRINK PREPARED FOR IMMEDIATE CONSUMPTION

 

442.1In addition to the definition set forth in the Act [which is codified at D.C. Code § 47-2001(n)(1)(a)], the term "food or drink prepared for immediate consumption" includes sales made by a street or sidewalk vendor who has no fixed place of business, even though the vendor does not sell from a vehicle.

 

442.2For the purposes this section, the term "food or drink prepared for immediate consumption" does not include food or drink sold or intended to be sold by grocery stores, supermarkets, delicatessens, or other grocery-type food stores for home preparation or consumption.

 

442.3If a business combines the sale of food or drink for home preparation or consumption with the sale of food or drink for immediate consumption, those sales of food or drink for home preparation or consumption shall be exempt only when sold in the same form, quantities, and packaging as is commonly sold in grocery type food stores.

 

442.4The owner or operator of any hotel, inn, tourist camp, tourist cabin, boardinghouse, or any other place furnishing meals or food together with rooms, lodgings, or accommodations to the public shall segregate and charge separately the sale price of such meals or food from any other charges to their customers.

 

source

Commissioners' Order 54-1415, 1 DCR 4 (July 19, 1954); as amended by Commissioners' Order 62-481 effective March 20, 1962, 8 DCR 225 (April 2, 1962); by the Third Amendment to the Revenue Act of 1975 Act, D.C. Law 1-61, 22 DCR 4383, 4384 (February 12, 1976); and by Final Rulemaking published at 27 DCR 4929 (November 7, 1980), incorporating text of Proposed Rulemaking published at 27 DCR 3347, 3354 (August 1, 1980).