The exterior of the building is a brown wooden building, with a light brown sombrero-shaped roof. The words "Taco" is written in green on the top part of the roof, and the word "Sombrero" is written in yellow 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 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 worked there, until he made 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. Because of this, SpongeBob gets fired. He worked here because he had recently been fired from the Krusty Krab, Weenie Hut, and Pizza Piehole.