The quick answer is the Franchisee.
But, why does the franchisee create and set taxes for the items sold at their facilities/locations? Simply put, this is due to the variation of taxes from one state and municipality to the next as well as the franchisee being liable for filing accurate taxes, at both the federal and state/province levels.
Refresh your knowledge…
Refresh your knowledge on creating and managing tax items with this article or this video.