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Sec. 16A-93. Restaurants.

Any person who shall cook, or otherwise furnish for compensation,
diet or refreshments of any kind, for casual visitors
at his home or place of business, for consumption therein
or thereat, or any person who shall sell soft drinks from a soda

fountain shall be deemed to keep a restaurant. On every license
to keep a restaurant, the tax shall be calculated on the same
basis as in the case of a retail merchant as provided in section
16A-76.

Where any person qualifies as a keeper of a restaurant under
this section and as a retail merchant under section 16A76,
in the same place of business, the total sales shall be computed
for the purpose of arriving at the tax.

Every restaurant keeper shall keep accurate daily records
of all sales, which records shall at all times be open to the
inspection of the commissioner of revenue or the license inspector.
(4-7-69, § 70.)