Yeah, this area has had some closures that were not covid related, some that were just sped up, and some that were unfortunate timing (just opened, so no reputation to help rally the customers, etc.). I'm not sure what this year did to the local labor market. This town has been a "worker's market" for several years due to being seen as a foodie place to come and open a restaurant, so the F&B labor pool had their choice of employment. We've had more eateries than the market could really support for quite a while now - the local paper runs a weekly opening and closing list, and it was long before the current crisis.
Our business has been crazy busy. Very much helped by being a take home food provider vs a restaurant. We had some new products that we were just about to roll out last spring that we've put on the back burner because we are too busy making the current line and running our small farmers market. The market has been busy also, and local foods are selling really well. We have farmers (both produce and meat / egg / dairy) and food makers, both are in demand.
Food trucks are also doing well around here just popping up in neighborhoods - people are tired of cooking and are happy to have options. They have lost some bigger events, but the smaller ones cost less (or are free) so they are keeping more of what they make. Though again, we have so many food trucks - the weather is good most of the year, and some people see it as a foot in the door to opening a restaurant (rents in this town are crazy high) so they come and go pretty quickly. The good ones stay around.
I honestly don't know where our state stands tax wise for 2020, but I do know they've stepped up harassing us for our sales taxes. We got a reminder for Feb's filing on the 28th. It used to be reminders went out a week after they were due (the 20th of the following month). Dang people, let us finish the month and do the math would you?