If i own a small restaurant is going out to eat tax deductible?

My sister works in Hollywood and is able to write off any entertainment expense. So if she goes out to see a movie or a show she can save the receipt and reduce her taxable income. I think the idea is that she needs to keep up on entertainment for her job. I guess a lot of people in Hollywood do that. I also know a beer distributor who saves the receipts for any beer he drinks when he goes out. It makes sense to me that being someone who creates and sells restaurant food should come with a similar ability to write off any restaurant food expense. I have to keep up on what is happening with food and restaurants. No?