California Guidance on Restaurant Parklets

Monday, March 21st, 2016

 
 
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The California State Board of Equalization revised its guidance for the dining and beverage industry to include a section about selling food in parklets.

A "parklet" is a small section of a parking lot converted into a park. Parklets are often used for planting, bicycle parking, or displaying art. Such spaces may also be used as outdoor restaurant seating. Some cities require parklets to be open to the public. Others allow restaurants to make them private, for customer use only.

California taxes a restaurant's sales of food for consumption in the restaurant's facilities. If a restaurant maintains a parklet, the parklet is part of the restaurant's facilities. Sales of food or beverages for consumption in the parklet are taxable. It does not matter if the customer has to go inside to order or if the restaurant provides full service to the parklet. It also does not matter if the restaurant offers additional seating in the parklet. As long as the restaurant maintains the space, the food or drink sold for consumption in the parklet is taxable.

http://www.boe.ca.gov/pdf/pub22.pdf


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