.07 Food and Drink Establishment.

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.