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given incidental to or as part of an effort to sell any <br />product by such license in the county. <br />(2) The additional license fee here imposed shall <br />be collected and the license issued in the same manner as <br />the licenses provided for in Section 25 (Circuses, traveling <br />shows, etc.). <br />SECTION 27. Cafes, restaurants and other eating <br />----------------------------------------------------------- <br />o�+�tiia�tim�r+� <br />(1) Every person engaged in the business of <br />operating a restaurant, cafe, snack bar, dining room, <br />drive-in eating establishment, or other public eating place, <br />whether operated in conjunction with some other line of <br />business or not, except dining rooms in licensed public <br />lodging establishments, shall pay a license tax based on the <br />number of people for whom there are seats or accommodations <br />for the service of food at any one time, in accordance with <br />the following schedule: <br />(a) 0-30 seats $ 18.75 <br />(b) 31-74 seats 37.50 <br />(c) 75-149 seats 56.25 <br />(d) 150 or more seats 75.00 <br />(e) Snack counters which. maintain no seats <br />or take-out service shall pay a license tax of thirty <br />dollars ($30.00). <br />(f) Drive-in restaurants where customers are <br />served while seated in their cars shall pay a license tax of <br />sixty dollars ($60.00). The license required by this <br />paragraph shall be in addition to the license required in <br />paragraphs (1)(a) through (1)(d). <br />(2) The seating capacity and classifications used <br />by the division of hotels and restaurants of the department <br />of business regulation under §509.251, Florida Statutes, <br />shall be used in this section. <br />