A food establishment where food is prepared or served for individual portion, service intended for consumption on the premises or is subject to Iowa sales tax.
A food establishment that sells to consumer customers food or food products intended for preparation or consumption off the premises. Items not subject to Iowa sales tax.
A food establishment that is self-contained, with the exception of a grill or smoker, and readily movable, which either operates up to three consecutive days at one location or returns to a home base of operation at the end of each day.
A food establishment which is a self-service device that, upon insertion of a coin, paper currency, token, card or key, dispenses unit servings of food in bulk or in packages without the necessity of replenishing the device between each vending operation. Vending machines that dispense only prepackaged, non- potentially hazardous foods, panned candies, gumballs or nuts are exempt from licensing but may be inspected by the department upon receipt of a written complaint. “Panned candies” are those with a fine, hard coating on the outside and a soft candy filling on the inside. Panned candies are easily dispensed by a gumball-type machine.
A marketplace which operates seasonally, principally as a common market for Iowa-produced farm products on a retail basis for consumption elsewhere.
Buildings or homes used or advertised to the public as a place where sleeping accommodations are rented to temporary or transient guests.
An operation that provides packaged foods or whole fruit using an automated payment system and has controlled entry not accessible by the general public.
Business on the premises of a residence in which homemade food items are produced for sale or resale for consumption off the premises.