Caterers

From the 2024 DOR Tax Exemption Study

82.19.050(5) - Caterers Description Gross income from the sale of catered food and beverages provided in non-single- use containers and served for immediate consumption on the premises occupied or controlled by the customer is exempt from litter tax. Purpose Relieves caterers from the litter tax on certain prepared food and beverage sales. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $1.272 $1.318 $1.363 $1.408 Local Taxes $0.000 $0.000 $0.000 $0.000 Repeal of Repealing this exemption would increase revenues. exemption Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $1.208 $1.363 $1.408 Local Taxes $0.000 $0.000 $0.000 $0.000 Assumptions - This repeal takes effect July 1, 2024, and impacts 11 months of collections in fiscal year 2025. - The growth rate is 10%, which is a 10-year average that reflects industry trends. Data Sources - Department of Revenue, Excise tax data Additional Additional Information Information Category: Business Year Enacted: 1987 Primary Beneficiaries: Food service and catering businesses Taxpayer Count: 730 Program Inconsistency: None evident JLARC Review: Expedited