There is none! Apart from a few local farms and cottages, the nearest town is Spittal of Glenshee which will not exactly set your world on fire!
There are 3 cafes on the mountain. The Base cafe at the ticket office is the most central and a good place to meet up, and it serves hot food and beer until about 4.30pm. The Mountain restaurant, at the top of the Plastic Slope has some good views on a clear day and serves hot food, drinks and alcohol. And (conditions permitting), the Meall Odhar Cafe, mid valley next to the Beag tow.
There is nothing to speak of - unless you have a penchant for farm yard animals! Nearest bastion of civilisation is Blairgowrie where there are a smattering of pubs.
Best value for money nearby is Spittal of Glenshee hotel (01250855215) at about £25 a night B&B, or Gulabin Lodge (01250885255) at £12 a bed per night or £17 B&B. Alternatively, head into Blairgowrie (about 20/25 miles away) where there are several hotels and self catering chalets on offer (phone Blairgowrie tourist info on 01250875800)