(Richmond, IN)--Several hundred Richmond businesses that serve food received letters Wednesday and Thursday outlining their responsibilities as the city’s new one percent food and beverage tax nears implementation.  "They'll have to register on this letter that we've provided these establishments through the Department of Revenue," said Park Superintendent Denise Retz at Thursday's meeting of the Richmond Park Board.  The city’s park department will be the beneficiary of the new tax.  Retz said priority projects have been recognized.  "A couple on that list really just can't wait.  We're kind of looking at what's going to happen with those," Retz added.  The new tax is set to go into effect on the first of March.  The city won’t realize any revenue until May.