He is a purple fish with a gray mustache dressed in a zip-up taco costume. He wears 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.