Frequently Asked Questions
Below you will find information that might help you understand how to find things or learn about information you might need to know about your city or town.
Food and Beverage Occupation Tax - FAQ
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Food and Beverage Occupation Tax - FAQ
All sales of prepared food and beverage as defined in Ordinance 5604.
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Food and Beverage Occupation Tax - FAQ
October 1, 2015, revised in July 1, 2016 with a new rate effective April 1, 2022.
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No. It applies to any business with sales subject to the occupation tax, such as but not limited to: grocery stores, convenience stores, cafes, bakeries, coffee shops, arenas, food carts, and caterers.Food and Beverage Occupation Tax - FAQ
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No.Food and Beverage Occupation Tax - FAQ
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Yes. The tax includes all foods from prepared, take out, drive through, or to go food as well as the sale of food and non-alcoholic beverages as a concession at an arena.Food and Beverage Occupation Tax - FAQ
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Food and Beverage Occupation Tax - FAQ
1.75% of the gross receipt. Effective July 1, 2016, the rate is 1.25%. Effective April 1, 2022, the rate is 1.00%.
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The tax is due on or before the last business day of the month following the month it was collected. Postmark will not be accepted as proof of timely filing.Food and Beverage Occupation Tax - FAQ
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Food and Beverage Occupation Tax - FAQ
Information can be accessed on our website at http://www.fremontne.gov/DocumentCenter/View/798 which has the tax return forms and the ordinance that enacted the occupation tax. If you have other questions you can collect Jennifer Nabb at Jennifer.Nabb@fremontne.gov or 402-727-2626.