Restaurateurs are responsible for collecting and remitting taxes from the sales derived from prepared food and beverages sold. Failure to file these taxes could result in a 5-25% in aggregated penalties. Once a tax account number is established, a letter containing your accounts PIN code will be mailed to you. You will be asked to provide this PIN is also required to complete online filing and electronic payments. A prepared food and beverage are defined as any food or beverage which has been altered (other than solely cooling) by preparing, combing, dividing, heating, or serving to make food or beverage available for immediate human consumption.
A report must be filed each month on or before the 20th day of the following month in which the tax accrues. Reports must be filed online or postmarked by the US Postal Services by the 20th day of the month following the month in which the tax accrues. Metered mail is received as of the date the remittance is received in this office. The tax shown to be due must be paid with the report or penalties will be charged. If you do not owe any tax for a month, you must file a "Zero Due return" using the online system or mail a report showing "No Tax Due" to your county's office. Let ATG Advisors relieve these burdens by preparing and filing your county taxes on time.