Meals furnished by an operator to its employee for which the employee is required to pay a charge, either by the cost being withheld from the employee’s wages or by actual payment, shall be subject to tax based on the amount deducted or paid by the employee.

Source. #4061, eff 5-29-86; ss by #5399, eff 5-21-92; ss and moved by #6750, eff 5-19-98 (from Rev 702.05); ss by #8653, eff 6-8-06; ss by #10714, eff 11-7-14; ss by #14105, eff 10-29-24, EXPIRES: 10-29-34 (formerly Rev 702.07)