Every person engaged in the business of operating a restaurant, cafe, snack bar, take-out
service, dining room, drive-in eating establishment, or other public eating place,
whether operated in conjunction with some other line of business or not, shall pay
a local business tax, as provided for in the schedule of taxes, Section 8A-223.1. The unit count to be used in this section shall be the same as used by the Division
of Hotel and Restaurants of the Department of Business and Professional Regulations
under Section 509.251, Florida Statutes.