Greenside Cafe – Cedar Crest, New Mexico
In order to provide quality services, municipalities everywhere, but especially in growing urban areas, rely heavily on gross receipts taxes from sources such as hotels and restaurants. Cedar Crest, New Mexico, is no different from other cities in that it would like not only for its citizenry to spend as much disposable income as possible within the village, it courts an external revenue stream from visitors. From 1961 through 1999–one of Cedar Crest’s most reliable sources of gross receipts revenue was the legendary Bella Vista Restaurant, a sprawling wooden edifice which during its halcyon days accommodated 1,200 dining patrons and served an unlimited number of all-you-can-eat platters of fried chicken and fish. When the Bella Vista launched during the onset…