The exterior of the building is a brown wooden building, with a light brown sombrero-shaped roof. The word "taco" is written in green letters on the top part of the roof, and the word "sombrero" is written in yellow letters on the bottom part of the roof. There is red and green flags on the building with tacos on it. There is also a mustache surrounding the front entrance.
The interior of the building has a wooden floor and orange walls. There is multiple booths along the side of the building. There is also a kitchen in the back part of the building, with a door going in the kitchen and one door going out of the kitchen.
Role in episode
SpongeBob temporarily works here until he creates a Burrito Patty that a fish offers to try. As he takes his first bite, the burrito's contents spray out the sides of the tortilla, hitting the fish's two friends. As a result, SpongeBob gets fired.