Admissions and Amusement Tax - Food and Beverages

Authorizing a county or a municipal corporation to impose the admissions and amusement tax on certain gross receipts derived from the sale of food or beverages for consumption on the premises; prohibiting the imposition of the admissions and amusement tax on certain sales of food or beverages; establishing a maximum tax rate of 3% that a county or a municipal corporation may set on the sale of food or beverages; and providing that a certain combined maximum tax rate does not include a tax rate on the sale of food or beverages.