He is a light purple fish with a gray mustache dressed in a zip-up taco costume. He wears blue pants and black boots. He has a Spanish accent.
He hires SpongeBob to make tacos for him. After SpongeBob fails to do this by creating a seemingly interesting, but messy burrito patty, he fires him. When SpongeBob's burrito patties are successful, he kidnaps (or tries to kidnap) SpongeBob, but is stopped by Squidward. He and the other restaurant owner who kidnapped SpongeBob were seen last eating Krabby Patties at the Krusty Krab close to the end of the episode.