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1. What sales are subject to Fremont’s occupation tax?

All sales of prepared food and beverage as defined in Ordinance 5604.

2. When does the occupation tax become effective?

October 1, 2015, revised in July 1, 2016 with a new rate effective April 1, 2022.

3. Does the occupation tax apply only to restaurants?

No. It applies to any business with sales subject to the occupation tax, such as but not limited to: grocery stores, convenience stores, cafes, bakeries, coffee shops, arenas, food carts, and caterers.

4. Are sales of alcoholic beverages, subject to the occupation tax?

No.

5. Does this tax apply to food not consumed on the premises?

Yes. The tax includes all foods from prepared, take out, drive through, or to go food as well as the sale of food and non-alcoholic beverages as a concession at an arena.

6. How much is the tax?

1.75% of the gross receipt. Effective July 1, 2016, the rate is 1.25%. Effective April 1, 2022, the rate is 1.00%.

7. When is the tax due?

The tax is due on or before the last business day of the month following the month it was collected. Postmark will not be accepted as proof of timely filing.

8. What if I need more information about the occupation tax?

Information can be accessed on our website at http://www.fremontne.gov/DocumentCenter/View/798 which has the tax return forms and the ordinance that enacted the occupation tax. If you have other questions you can collect Dan Goebel at dan.goebel@fremontne.gov or 402-727-2626.