Restaurant definition expanded to cover premises selling food or drink with air conditioning access, affecting expenditure tax coverage. The amendment adds a definition of restaurant: premises not being a hotel restaurant where food or drink is sold to the public and which, at the beginning of any month, are equipped with or have access to air conditioning facilities; this delimits the category of eating and drinking establishments for expenditure tax purposes.
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Provisions expressly mentioned in the judgment/order text.
Restaurant definition expanded to cover premises selling food or drink with air conditioning access, affecting expenditure tax coverage.
The amendment adds a definition of restaurant: premises not being a hotel restaurant where food or drink is sold to the public and which, at the beginning of any month, are equipped with or have access to air conditioning facilities; this delimits the category of eating and drinking establishments for expenditure tax purposes.
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