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The tax levied by AMC 4.34.020 shall be capped, at the amount specified, or shall not be collected or assessed on food or beverages:

A. Sold by public or private schools or colleges except that food sold by independent contractor operators at such schools or colleges shall be subject to the tax imposed by this chapter;

B. Sold on hospital grounds;

C. Provided by bed and breakfast establishments to their guests;

D. Sold in vending machines;

E. Sold in temporary restaurants including food stands, booths, street concessions and similar type operations, operated by nonprofit organizations or service clubs;

F. Served in connection with overnight or residential facilities – including, but not limited to, convalescent homes, nursing homes, retirement homes and motels – if the food and beverage are provided as part of the cost of sleeping accommodations;

G. Provided by nonprofit tax-exempt organizations to citizens over 60 years of age as a part of a recognized senior citizen nutritional program;

H. Sold for resale to the public;

I. Sold in bulk to the public for nonimmediate consumption off the premises including but not limited to ice cream packed in a container of one-half (1/2) gallon or more;

J. Which are candy, popcorn, nuts, chips, gum or other confections but not including ice cream, frozen yogurt, cakes, pies or other desserts;

K. Sold by an operator at a single food service event located within the City in which restaurant or catering services (exclusive of alcohol) exceed $5,000.00, in which case, the applicable food and beverage tax shall not be excused but shall be capped at $250.00. (Ord. 3133, amended, 08/16/2016; Ord. 2991, amended, 12/01/2009)