A. "Annual gross income":
(1) Means the total of all receipts from all sales made during the preceding four calendar quarters; and
(2) Is the sole basis for determining the annual gross income for all subsequent quarters.
B. "Cafe" means a combination of a restaurant and a tavern.
C. "Drive-in" means an establishment:
(1) Which sells prepared food items for consumption on the premises or in the purchaser's car;
(2) Which is characterized by a parking lot adjacent to the establishment; and
(3) To which purchasers generally drive to consummate a purchase.
D. "Restaurant" means an establishment which:
(1) Is primarily engaged in selling and serving prepared food and beverages for consumption on the premises;
(2) Provides characteristic employee services and dining facilities; and
(3) Contains physical and functional equipment and facilities required for the consumption of a meal.
E. "Similar establishment" means an establishment which has the characteristics of a restaurant, drive-in, tavern, or cafe.
F. "Tavern" means an establishment whose primary sales consist of alcoholic beverages for consumption on the premises on a drink-by-drink basis.