The Sevier County Commission has renewed an ordinance for a 1 percent sales tax on food and beverages sold at restaurants. It becomes effective Jan. 1. The commission described the tax as a "tourism, recreation, cultural and convention tax." The revenue will be used for those purposes.
The tax does not affect businesses that sell food for off-premise consumption.Officials described a recreation facility or tourist facility as "publicly owned parks, campgrounds, marinas, docks, golf courses, water parks, historic parks, monuments, planetariums, zoos, bicycle trails and other recreation or tourism-related facility."
A cultural facility was defined as museums, theaters, art centers or music halls. A convention facility can include a convention center, sports arena or any facility where conventions or conferences are held.