A “large food or beverage establishment” under the rules for Form 8027 is defined based on the number of employees working in the establishment. Specifically, it refers to establishments where the business employs 10 or more employees on a typical business day during the preceding calendar year. Here’s a breakdown:
Definition of a Large Food or Beverage Establishment:
- Size Criteria:
- The establishment must have 10 or more employees who work on a typical business day. This includes all employees who work in the establishment, such as waitstaff, kitchen staff, bartenders, and other employees involved in the operation of the business.
- A “Typical Business Day”:
- A “typical business day” means any day when the establishment is open for business and has regular employees working.
- The total number of employees working on that typical day is counted. Part-time, temporary, and seasonal workers are included in this count, as long as they work in the establishment.
Examples of Large Food or Beverage Establishments
- Restaurant or Café: If a restaurant has 10 or more employees working on a typical business day, it is considered a large food or beverage establishment.
- Hotel with a Restaurant or Bar: If a hotel has 10 or more employees working in its restaurant or bar section on a typical business day, it must file Form 8027.
- Catering Services: Catering companies that meet the employee threshold would also be considered large establishments under this rule.
