Walter H. Lewis III wrote:

> this is NOT a commercial venture, just a "back yard" barbecue and
> "friends" are chipping in to cover costs.
>
> Thanks for the input.

Then the answer is real simple: add up the costs, and divide by the number
of guests. But regardless of what *you* might call it, most health
districts would call it a concession.

--
Dave
Dave's Pit-Smoked Bar-B-Que
http://davebbq.com/