Bavarian Bar and Grill opened for business in November $2024.$ During its first two months of operation, the restaurant sold gift cards in various amounts totaling $$6,200,$ mostly as Christmas presents. They are redeemable for meals within two years of the purchase date, although experience within the industry indicates that $90\%$ of gift cards are redeemed within one year. Gift cards totaling $$1,800$ were presented for redemption during $2024$ for meals having a total price of $$2,200.$ The sales tax rate on restaurant sales is $4\%,$ assessed at the time meals $($not gift cards$)$ are purchased. Sales taxes will be remitted in January.