SpongeBob finds a magazine called Fancy Living Digest in his mail, which depicts the lifestyles of the extremely wealthy. Squidward shows up and takes the magazine, which was actually for him, and SpongeBob and Patrick ask him how the people in that magazine can get so rich. Squidward answers that they are entrepreneurs and then leaves, ordering SpongeBob to stay away from his mail. SpongeBob and Patrick decide to sell chocolate bars to raise money in hopes of achieving the fancy lifestyle.
However, no one initially wants to buy any chocolate bars. The first person they visit, Tom, goes berserk upon hearing the word "chocolate," and begins chasing them while madly screaming "CHOCOLATE!" He stalks them throughout the episode, appearing and causing them to run away from him at several points. At the next house they visit, SpongeBob and Patrick are convinced to purchase candy bar carrying bags by a con artist who is only known as the Con Man. He later scams them again, selling them "candy bar bag carrying bags." The next person was Sadie, but SpongeBob had trouble finding her a candy bar amidst all of his bags and she impatiently slammed the door in their faces.
After running away from Tom again, they sit in the diner and think about a new approach. Patrick says "Let's get naked," but SpongeBob says they should save that strategy for when they are selling real estate. They remember how the con artist convinced them to buy the candy bar bags by "complimenting" them, not realizing what the man meant when he said they were mediocre salesmen, and decide to try being nicer to the customers. Patrick says "I love you" to the first guy they try this on, but he slams the door immediately. They try again, but the customer refuses to buy chocolate since it made him obese as a teenager and shows a picture as proof, which Patrick buys. SpongeBob figures that they are too easily distracted and need to stay focused on selling. Patrick takes this too literally and freaks out their next customer by focusing on him with his eyes.
Eventually, after seeing an advertisement for "Barnacle Chips," SpongeBob and Patrick decide to increase the appeal of their product by "stretching" the truth. The first customers they use this tactic on are Mary, an old lady and her very old mother. The mother is so old she is only a shriveled up spine. They claim that the chocolate will make one immortal by rubbing it on their skin, which the extremely old mother is delighted by to her daughter's dismay. The duo continue this strategy, making several absurd promises about the chocolate. Their lies culminate in them dressing in bandages and pretending to be badly injured and in need of an operation. However, the customer they go to is himself in far worse shape than they claim to be, and must sell chocolate to pay his medical bills. Feeling extreme sympathy for the man, SpongeBob and Patrick buy a huge amount of chocolate from him with all the money they had just made. However, the man is then revealed to be the same con artist who had scammed them twice before.
SpongeBob and Patrick despair since they do not have anyone else to sell chocolate to and decide to give up. Suddenly, Tom appears and scares them again. He says that he has been trying to catch them all day and seems intent on killing them, but then says that he would simply like to buy all their chocolate, which leaves SpongeBob and Patrick speechless. SpongeBob and Patrick make a fortune from him, which they use to rent out a fancy restaurant on a double date with Mary and her mother, much to Squidward's shock.
They are injured and in dire need of an operation to the rip-off artist.
There is a picture of SpongeBob's front lawn in one customer's house.
The song that SpongeBob was humming inside the mailbox in the beginning was the Seaweed soundtrack that was theme song for Patrick and SpongeBob; this soundtrack performed by Steve Belfer.
Running Gag: Tom chasing SpongeBob and Patrick screaming chocolate, the Con Man scamming them, and SpongeBob and Patrick making lies about their chocolate.
Irony: SpongeBob and Patrick keep spending more money then they make (that is until Tom buys all their chocolate).
The picture when Patrick runs out of the diner and is frozen has become somewhat popular on YouTube, and has been dubbed "Patward."
The part where Tom screams, "CHOCOLAAAAAAAAATE!" has become popular on YouTube and dubbed "The Chocolate Guy," which has made this the second most popular episode of the show, after Band Geeks.
The title screen for this episode is a chocolate bar.
The scene where Patrick says "I love you." has become popular on YouTube.
This is probably Tom's biggest role yet.
At one point, Patrick meets another starfish who looks exactly like him. That starfish actually wore a shirt with the same design on Patrick's pants. His bottom half is cut off so it may be assumed that the starfish does not wear pants as Patrick does not wear a shirt.
The extremely old mother said she was alive when they "invented" Chocolate. However, chocolate was never actually invented. It was eaten by Native Americans (mostly by the Myans and Aztecs), and eventually had sugar added when Europe started trading with Native Americans. There is a chance that she was referring to when sugar was added to Chocolate.
List of things SpongeBob and Patrick bought in the episode:
When Tom says he wants to buy all of their chocolate, the chocolate falls out of Patrick's shorts, including a Hershey's Chocolate Kiss. Hershey's got the product placement this episode, but it did not get the "Special Thanks to" credit this episode.
In the Hebrew version, after Patrick says, "I know, let's get naked!" SpongeBob says, "No, I don't know how the viewers respond to that," meaning that SpongeBob breaks the fourth wall.
On the title card, it says that a chocolate bar is 1.75 ounces.
On the title card, it says that it transcribes to 67 grams, but it actually only transcribes to 50.
Even though there is no mentioning or appearance of the Krusty Krab or anything related to that, this episode takes place after "Help Wanted" because SpongeBob got his job in 1999.
Even though there is no mentioning or appearance of Sandy or anything related to that, this episode takes place after "Tea at the Treedome" because SpongeBob and Patrick met Sandy as early as 1998 or 1999.
Even though there is no reference to Christmas, this episode takes place after "Christmas Who?" because that episode takes place in 1999.
When Patrick and SpongeBob try to offer Tom their chocolate bars, Tom raises his fists, yelling "CHOCOLATE!" This was similar to when Prince Derek in The Swan Princess raises his fists.
During one scene, SpongeBob's front pores are missing, except for the left, right, top and bottom pores.
SpongeBob tells Tom "Good afternoon, sir!" but at the next house, he tells the man at the door, "Good morning, sir!" He should have said that the first time.
Patrick buys 10 pictures of a customer at 13 when he was obese, but only 5 are visible in the next scene.
At one scene, in the picture, the word, "Years" is missing. Then back on, then off.
Before SpongeBob and Patrick looked at the "Barnacle Chips" poster, Patrick was eating a chocolate bar the whole scene. After SpongeBob and Patrick look at the "Barnacle Chips" billboard, Patrick doesn't have the chocolate bar in his hand even though there are some chocolate around his lips. In the next scene, he has the bar.
When Tom says he wants to buy all of the chocolate, he holds up a large pile of money with both hands. In the next shot, he's only holding a few dollar bills in his fist.