Food & Spirits: The restaurant industry isn't what it used to be, with the recession hitting food service hard and fast. Still, many independent restaurants have managed to hang on thus far. Tavern on the Green, the New York City institution is on this list, but with the recent announcement of its closure, this will be the last time.

The Restaurants & Institutions' Top 100 Independent Restaurants ranks operations by food-and-beverage sales. While many of the restaurants on the list have multiple location, they must have fewer than five to be considered independent. Many of the restaurants on the list are located in foodie cities New York and Las Vegas, which are also the cities that have been hardest hit be the downturn in the economy. Making up three of the top 10 restaurants on the list are concepts from Tao concepts' owners.

The top five that made the list include:
1. Tao Las Vegas Restaurant & Nightclub, Las Vegas
2. Tavern on the Green, New York City
3. Joe's Stone Crab, Miami
4. Smith & Wollensky, New York City
5. Old Ebbitt Grill, Washington, D.C.