19092ccc_isconsin_Department_of_Revenue__Description
[SIC Code] 5813 [Name] Drinking Places [Description] 
Establishments primarily engaged in the retail sale of alcoholic drinks, such as beer, ale, wine, and liquor, for consumption on the premises. The sale of food frequently accounts for a substantial portion of the receipts of these establishments.
Premier Resort Area Tax Common Questions - Wisconsin Department of Revenue
Description