Gather.

Pulaski County Restaurants and Eateries Grant

Helping restaurants build strong foundations and become places where communities gather.

  • Gather is a meals tax reimbursement initiative that returns a portion of eligible meals tax paid by participating businesses. Rather than viewing meals tax as simply another expense, the program helps restaurants reinvest those dollars into their operations through facility improvements, equipment, marketing, technology, workforce development, and other strategic business investments that support long-term success

  • Gather is designed for new restaurants, cafés, bakeries, breweries, food trucks, and other food and beverage businesses establishing their roots in Pulaski County. The program supports businesses during their first three years of operation, helping owners build a strong foundation while creating places where our community can gather.

  • Restaurants do more than serve meals. They create jobs, attract visitors, support local suppliers, and become gathering places that strengthen our community. Gather encourages new dining experiences, supports long-term business success, and helps build a vibrant food scene that benefits residents and visitors alike.

  • Eligible businesses enroll in the program after opening and maintaining compliance with local licensing, meals tax reporting, and other program requirements. Businesses submit quarterly documentation of gross meals receipts and meals tax payments, and eligible reimbursements are issued according to the program's three-year reimbursement schedule.

Great restaurants become more than places to eat. They become gathering places that bring people together, strengthen communities, and create lasting memories. Gather is a business investment initiative of the Pulaski County Economic Development Authority (EDA) and administered by Pulaski County Small Business Solutions. The program is designed to help new restaurants and food businesses build a strong foundation by returning a portion of eligible meals tax paid during their first three years of operation.

Rather than viewing meals tax as simply another expense, Gather allows businesses to reinvest those dollars into the things that matter most. Whether you're purchasing equipment, improving your dining space, expanding your menu, strengthening your marketing, or enhancing the customer experience, the program supports strategic investments that position your business for long-term success.

Eligible businesses may receive quarterly reimbursements of 75% in the first year, 50% in the second year, and 25% in the third year, based on eligible meals tax paid and continued compliance with program requirements. 

Key Requirements

  • In year one, you are eligible for a 75% reimbursement of meals tax paid. You must meet the minimum quarterly gross meals receipts of $100,000.

  • In year two,you are eligible for a 50% reimbursement of meals tax paid. You must meet the minimum quarterly gross meals receipts of $125,000.

  • In year three, you are eligible for a 25% reimbursement of meals tax paid. You must meet the minimum quarterly gross meals receipts of $150,000.

  • Businesses must be new to Pulaski County in FY 2026 through FY 2028. The opportunity currently expires on June 30, 2028.

  • Businesses must be open at least twenty (20) hours per week to be eligible.

  • The program cannot be paused, delayed or deferred for interruptions associated with name changes, branding efforts, remodeling and repairs, code violations, etc.

  • If the meals tax payment to Pulaski County is late, the grant reimbursement will be assessed a 25 percent penalty, which will not be repaid. More than three late payments during the program will result in revocation of program eligibility.

Every restaurant begins with a vision, but long-term success requires thoughtful planning. Before enrolling, businesses should review the program requirements and meet with Pulaski County Small Business Solutions to discuss eligibility, understand the reimbursement process, and ensure they are prepared to participate.

To qualify, businesses must be physically located in Pulaski County, hold all required licenses, remain current on County taxes and meals tax reporting, and be open to the public at least twenty hours per week. Eligibility begins with the issuance of the original Certificate of Occupancy and follows the program's three-year reimbursement schedule. Businesses must also meet the required minimum gross meals receipts each year to remain eligible.

At any time during the program and for two (2) years after the termination or expiration of program, Pulaski County may send a written notice to the business requesting an audit of the business’s gross meals receipts, the cost of which shall be Pulaski County’s responsibility.

The business shall keep and make available records of all gross meals receipts claimed during the entire program and shall permit the County to examine and audit such records as may be reasonably required to verify such statements, at reasonable times during business hours.

Before You Apply

Gather accepts applications on a rolling basis while funding is available. Once approved, businesses participate in the program for up to three years beginning with the issuance of their original Certificate of Occupancy.

Reimbursements are processed quarterly after businesses submit the required meals tax documentation and remain in compliance with all program requirements.

Quarters shall be determined by a January 1 to December 31 calendar year and will correspond to the federally set fiscal quarters, as shown below.

·       First Quarter: January 1 to March 31

·       Second Quarter: April 1 to June 30.

·       Third Quarter: July 1 to September 30.

·       Fourth Quarter: October 1 to December 31

If the Certificate of Occupancy is issued on a date other than the first day of a quarter, then the grant will be awarded on a month-to-month basis until a new quarter begins. If the C.O. is issued between the 1st and 15th of the month, then that month shall be deemed Month 1. If the C.O. is issued between the 16th and 31st of the month, then the gross meals receipts for the remainder of that month shall be included in the following month and the following month shall be deemed Month 1.

Investment Timeline

Applications are reviewed on a rolling basis.

Schedule a consultation with Small Business Solutions to determine eligibility.