(b) Activities under this section may include the services of a caterer not owned by or affiliated with the funeral establishment. Activities of funeral establishment employees or catering employees shall be limited to (i) preparing such beverages and (ii) serving such incidental refreshments or nonalcoholic beverages under this section. No activities under this section shall include the consumption of any alcoholic beverage. Notwithstanding the provisions of this section, a funeral establishment shall not operate as a food service establishment or caterer.