Manteca residents like to eat out.Taxable sales data indicates almost $85 million is spent annually in the city’s 151 businesses categorized as food service. That ranges from sit-down restaurants to Starbucks. That translates in a yearly per capita expenditure of $1,214 for each of Manteca’s 70,000 residents.And - if developers have their way - the improving economy will see the number of restaurants and gross receipts swell even more in the next few years.Eating out is a big deal as far as the city is concerned.