From small, family-owned restaurants and food carts to four-star world-famous establishments, New York City abounds with restaurants that offer cuisines from every corner of the globe. The restaurant subsector part of the accommodation and food services sector includes food and alcoholic beverage service establishments. The subsector was devastated by the COVID-19 pandemic due to mandatory closures, stay-at-home and social-distancing orders, and travel restrictions. To aid this hard-hit subsector, the Restaurant Revitalization Fund was created by the federal government to provide funding to help restaurants and other eligible businesses keep their doors open. Nearly 5,500 awards totaling approximately $2.8 billion went to businesses located in the City before the program closed. As of the sales tax year ending 2023, taxable sales for restaurants returned to pre-pandemic levels.