Q: Recently we contacted a couple of event centers as we searched for a venue to celebrate our 50th wedding anniversary. We asked for a cost analysis, including food, drinks, set-up, room rental, gratuities, taxes and any other fees. We were very surprised that in addition to the 8.85 percent to 10.35 percent sales tax on the food and drinks (depending on the locale ) that their service charge of 23% is also taxed! In addition, the room rental, set-up fees and bartender fee are taxed. I thought a service charge was a gratuity. Since when do you pay taxes on gratuities, or for that matter, on space rental?