### Question
How is the term large food or beverage establishment defined?


### Answer
The term **large food or beverage establishment** is defined in *26 U.S.C. § 6053* as the following:

> any trade or business (or portion thereof)—



(A) which provides food or beverages,



(B) with respect to which the tipping of employees serving food or beverages by customers is customary, and



(C) which normally employed more than 10 employees on a typical business day during the preceding calendar year

#### Citation:
  - *26 U.S.C. § 6053*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 61-INFORMATION AND RETURNS > Subchapter A-Returns and Records > PART III-INFORMATION RETURNS > Subpart C-Information Regarding Wages Paid Employees**

