It is located on a mountain roughly outside of Bikini Bottom. The restaurant is made of wood and is covered in some snow. The top part has a sign with the restaurant written on a giant taco with a bratwurst sausage.
The inside of the restaurant has a photo booth, a cuckoo clock, and some stale chips, which are the items used to build the time machine.
The restaurant is used for two different things before its final role in the movie.
At one point, after SpongeBob and Plankton team up, Plankton believes that SpongeBob's muscle remembers how to make a Krabby Patty, so they go to the restaurant to have SpongeBob recreate the patty. However, instead of making the Krabby Patty, SpongeBob makes the New Recipe Krabby Patty. It is revealed to be living and it slinks away. SpongeBob believes that he is not worthy of being in a restaurant, so he runs away. Plankton asks where he is and the New Recipe Krabby Patty says that SpongeBob is down the mountain. Plankton thanks the New Recipe Krabby Patty and runs after SpongeBob.
At another point, it is the location where most of the song "Teamwork" takes place. One version of the song features them discovering the pieces of the time machine and then building it. Another version has them building the time machine and then going into the song.
The word "haüs" means "house" in the German language. The full translation of the title is "Taco House."