I would definitely post it on trip advisor, yelp, etc. My assumption based on the OP posting is there was a band performing which in this case validates LET based on the state law. If there was not the OP should state that in his posting which would then technically be illegal. The state's LET gives multiple definitions and one of which is: "Music or vocals provided by one or more professional or amateur musicians or vocalists" "If the location has occupancy between 200 and 7499 and is in live entertainment status LET applies." So if there was a band performing there it definitely validates the tax. There is a loophole when a band or performer is there:"Instrumental or vocal music, which may or may not be supplemented with commentary by the musicians, in a restaurant, lounge or similar area if such music does not routinely rise to the volume that interferes with casual conversation and if such music would not generally cause patrons to watch as well as listen." But who defines the rise of volume? Owner will apply LET because if a state rep shows up unannounced and detemines it does rise, the owner is screwed and penalized. He's better off just adding it in. Soon all locations will be applying LET to cover their butts and patrons will have to just deal with it because the state wants to get it's share of the money.