SANDWICH SHOPS — N.O.C. — not restaurants, bars or taverns

Footnote

This classification applies to the preparation, serving or sale of cold food items such as sandwiches, wraps or salads that are prepared for consumption by the walk-in trade. This classification applies to each separate and distinct department where 50% or more of the gross receipts are generated from the sale of prepared cold food items for consumption on or away from the premises and where no hot food or alcoholic beverages are prepared or poured and served.

Cold food items include:

• foods that are prepared and served cold;
• foods that are cooked in advance of orders, allowed to cool and served cold or warmed using microwave ovens, sandwich presses, toaster ovens or heat lamps;
• sandwiches prepared with meats that are cooked in advance of orders and kept warm; and
• fresh, unbaked pizzas.

Shops that prepare and sell a combination of (1) cold items such as sandwiches, wraps and salads; (2) coffee, tea or other nonalcoholic beverages and (3) individual servings of ice cream, gelato or frozen yogurt shall be assigned to Classifications 8078(1), Sandwich Shops, 8078(2), Beverage Preparation Shops, or 8078(3), Ice Cream or Frozen Yogurt Shops, based on the category of items with the highest percentage of sales.

Employers that do not operate sandwich shops but manufacture or process individually packaged meals or salads that are not prepared and served to the walk-in trade shall be classified as 6504, Food Products Mfg. or Processing.

This classification does not apply to locations that: (1) prepare and serve hot food or (2) pour and serve alcoholic beverages for consumption by the walk-in trade. Hot food items are foods that are cooked to order from a raw or partially cooked state to a safe consumable minimum internal temperature using cooking equipment, including but not limited to deep fryers, ovens, stovetops, griddles, barbeques, grills, hot plates and pressure or steam cookers and served hot for consumption by the walk-in trade. Except for the cold food items listed above, this also includes foods that are cooked in advance and served from a warming tray or similar device.

Refer to the Food and Beverage Service Industry Group for a complete list of classifications applicable to the preparation or serving of hot food or pouring and serving of alcoholic beverages.