Convenience stores and gas stations are to charge and remit this 2% tax if they are serving any type of “prepared” food to their consumers. "Prepared food” includes any of the following: food sold in a heated state or heated by the seller; two (2) or more food ingredients mixed or combined by the seller for sale as a single item; food sold with eating utensils; nonalcoholic beverages, except for beverages sold in unopened containers to be consumed off premises.
A copy of each law is available online at www.seviervilletn.org. We have also provided a document titled “Sevierville Hospitality Taxes” which explains the purpose of the taxes. These documents are on the home page and titled as follows: