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56.10
Restaurants and mobile food service activities
This class includes the provision of food services to customers, whether they are served while seated or serve themselves from a display of items, whether they eat the prepared meals on the premises, take them out or have them delivered. This includes the preparation and serving of meals for immediate consumption from motorised vehicles or non-motorised carts. This class includes activities of: - restaurants - cafeterias - fast-food restaurants - take-out eating places - ice cream truck vendors - mobile food carts
- Name
- Restaurants and mobile food service activities
- Sector
- I - Accommodation and food service activities
Lump-sum tax
Check lump-sum tax conditionsRestaurants and hotel activities are usually not accepted for lump-sum taxation; limited exceptions may apply to movable/prefabricated food-service units.
Usually includes
- This class includes the provision of food services to customers, whether they are served while seated or serve themselves from a display of items, whether they eat the prepared meals on the premises, take them out or have them delivered. This includes the preparation and serving of meals for immediate consumption from motorised vehicles or non-motorised carts. This class includes activities of:
- restaurants
- cafeterias
- fast-food restaurants
- take-out eating places
- ice cream truck vendors
- mobile food carts
- food preparation in market stalls
Usually excludes
- retail sale of food through vending machines, see 47.99
- concession operation of eating facilities, see 56.29