HMR Tax

In addition to meeting with all the divisions in General Contacts, you will also need to visit with the Accounting Division in the City to register your business for HMR Tax purposes if you are in the prepared food business.

HMR taxes are collected by:
  • Cafes
  • Cafeterias
  • Caterers and similar businesses
  • Concession stands
  • Convenience stores
  • Delis
  • Grocery store restaurants
  • Restaurants
The tax is also levied on hotels, motels and bed and breakfast type of businesses. Currently, the HMR tax is 2% of gross receipts where 1% goes to the Advertising and Promotion fund and the remaining 1% goes to the Parks Development Fund.