Section 23-80 through 23-86 of the Grand Island City Code provides for the establishment of the Occupation Tax Oversight Committee (Food & Beverage). The purpose of this committee is to review the revenues and expenditures of the city's occupation tax imposed upon persons and entities engaging in the business of providing food services, drinking places, or restaurants. The Committee shall advise the public and city officials with regard to the city's Food and Beverage tax and shall confirm that the Food and Beverage Tax revenues are accounted for in the designated special revenue funds and are being expended on eligible projects.

The committee shall be composed of 5 members. When the committee is first appointed, 1 member shall be appointed for a term of 1 year, 2 members for a term of 2 years, and 2 members for a term of 3 years. Thereafter all terms will be for 4 years. Meetings will be held in March, June, September, and December or as needed.