Restaurants and mobile food service activities

**Official Rulings:** - Delivery of self-prepared meals, such as pizza and sushi, for immediate consumption

This class includes the provision of food services to customers, whether they are served while seated or serve themselves from a display of items, whether they eat the prepared meals on the premises, take them out or have them delivered. This includes the preparation and serving of meals for immediate consumption from motorised vehicles or non-motorised carts. This class includes activities of: - restaurants - cafeterias - fast-food restaurants - take-out eating places - ice cream truck vendors - mobile food carts - food preparation in market stalls This class also includes: - restaurant and bar activities connected to transportation, when carried out by separate units

This class excludes: - retail sale of food through vending machines, see 47.99 - concession operation of eating facilities, see 56.29