his research aimed to 1) find out and analyze the level of effectiveness and efficiency of restaurant taxes in the city of Gorontalo and 2) find out and analyze the contribution of restaurant taxes in increasing Gorontalo City's Regional Revenues. The method used in this research was a qualitative descriptive method, seeing the effectiveness, efficiency, and contribution ratio values using the restaurant tax revenues based on the Gorontalo City Revenue Sector Financial Agency from 2019 -2022. The results of the research show that the revenue ratio in the last three years of 2019 -2020 implied that the realization achievement was 116.70% in 2019. It was 128.46 in 2020 and was 102.12% in 2021. That achievement indicates a Very Effective Criterion. The realization achievement in 2022 was 93.13%. That year's achievement reflects an Effective Criterion. The 2019 -2022 period indicates a Very Efficient Criterion for wage collection. The criteria ratio was below 10%. As for restaurant tax contributions in the 2019 –2022 period, the average was 22.02 with a medium criterion.