[Adopted 6-3-2000[1]]
[1]
Editor's Note: This ordinance repealed former
Art. IX, Food and Beverage Tax, adopted 3-9-1992, as amended.
The following words and phrases, when used in
this ordinance, shall have, for the purposes of this ordinance, the
following respective meanings except where the context clearly indicates
a different meaning:
Alcoholic beverages as defined in Virginia Code § 4.1-100
and nonalcoholic beverages served as a part of a meal and purchased
in and from a food establishment.
The furnishing of food, beverages or both on the premises
of another, for compensation.
The Commissioner of Revenue or designee.
The Commissioner of Revenue and any duly designated deputies,
assistants, inspector or other employees.
All food purchased in or from a food establishment, whether
prepared in such food establishment or not, and whether consumed on
the premises or not, and without regard to the manner, time or place
of service.
Any place where food is prepared for service to the public
on or off the premises, or any place where food is served, including
but not limited to lunch rooms, short-order places, cafeterias, coffee
shops, cafes, taverns, delicatessens, dining accommodations of public
or private corporations, dining accommodations of public and private
schools and colleges, mobile points of food service, such as push-cart
operations, hot dog stands and similar operations, and grocery stores
and convenience stores selling prepared foods ready for human consumption
at a delicatessen counter.
Any prepared food and beverage, as defined herein, offered
or held out for sale by a food establishment for the purpose of being
consumed by any person to satisfy the appetite and which is ready
for immediate consumption. All such food and beverage, unless otherwise
specifically exempted or excluded herein, shall be included, whether
intended to be consumed on the seller's premises or elsewhere, whether
designated as breakfast, lunch, snack, dinner, supper or by some other
name, and without regard to the manner, time or place of service.
There is hereby imposed and levied by the County
on each person a tax at the rate of 4% on the amount paid for food
and beverages purchased from any food establishment, whether prepared
in such food establishment or not, and whether consumed on the premises
or not.
A.
Every person receiving any payment for food and beverages
with respect to which a tax is levied hereunder shall collect and
remit the amount of the tax imposed by this article from the person
on whom the same is levied or from the person paying for such food
and beverages at the time payment for such food is made; provided,
however, that no blind person operating a vending stand or other business
enterprise under the jurisdiction of the Department for the Visually
Handicapped and located on property acquired and used by the United
States for any military or naval purpose shall be required to collect
or remit such taxes.
B.
All tax collections shall be deemed to be held in
trust for the County.
A.
The tax imposed under this article shall not be levied
on the following items when served exclusively for off-premises consumption:
(1)
Factory-prepackaged candy, gum, nuts and other items
of essentially the same nature.
(2)
Factory-prepackaged donuts, ice cream, crackers, nabs,
chips, cookies and items of essentially the same nature.
(3)
Food sold in bulk. For the purposes of this provision,
a "bulk sale" shall mean the sale of any item that would exceed the
normal, customary and usual portion sold for on-premises consumption
(e.g., a whole cake, a gallon of ice cream); a bulk sale shall not
include any food or beverage that is catered or delivered by a food
establishment for off-premises consumption.
(4)
Alcoholic and nonalcoholic beverages sold in factory-sealed
containers.
(5)
Any food or food product purchased with food coupons
issued by the United States Department of Agriculture under the Food
Stamp Program or drafts issued through the Virginia Special Supplemental
Food Program for Women, Infants, and Children.
(6)
Any food or food product purchased for home consumption as defined in the federal Food Stamp Act of 1977, 7 U.S.C. § 2012, as amended, except hot food or hot food products ready for immediate consumption. For the purposes of administering the tax levied hereunder, the following items, whether or not purchased for immediate consumption are excluded from the definition of food in the federal Food Stamp Act: sandwiches, salad bar items sold from a salad bar, prepackaged single-serving salads consisting primarily of an assortment of vegetables and nonfactory-sealed beverages. This subsection shall not affect provisions set forth in Subsection C(3), (4) and (5) hereinbelow.
B.
A grocery store, supermarket or convenience store
shall not be subject to the tax except for any portion or section
therein designated as a delicatessen or designated for the sale of
prepared food and beverages.
C.
The tax imposed hereunder shall not be levied on the
following purchases of food and beverages:
(1)
Food and beverages furnished by food establishments
to employees as part of their compensation when no charge is made
to the employee.
(2)
Food and beverages sold by day-care centers, public
or private elementary or secondary schools or food sold by any college
or university to its students or employees.
(3)
Food and beverages for use or consumption and which
are paid for directly by the Commonwealth, any political subdivision
of the Commonwealth or the United States.
(4)
Food and beverages furnished by a hospital, medical
clinic, convalescent home, nursing home, home for the aged, infirm,
handicapped, battered women, narcotic addicts or alcoholics or other
extended care facility to patients or residents thereof.
(5)
Food and beverages furnished by a public or private
nonprofit charitable organization or establishment or a private establishment
that contracts with the appropriate agency of the Commonwealth to
offer meals at concession prices to elderly, infirm, blind, handicapped
or needy persons in their homes or at central locations.
(6)
Food and beverages sold on an occasional basis, not
exceeding five times per calendar year, by a nonprofit educational,
charitable or benevolent organization, church or religious body as
a fund-raising activity, the gross proceeds of which are to be used
by such organization exclusively for nonprofit educational, charitable,
benevolent or religious purposes.
(7)
Food and beverages sold through vending machines.
A.
Where a purchaser provides a gratuity for an employee
of a seller, and the amount of the gratuity is wholly in the discretion
of the purchaser, the gratuity is not subject to the tax imposed by
this article, whether paid in cash to the employee or added to the
bill and charged to the purchaser's account; provided, in the latter
case, that the full amount of the gratuity is turned over to the employee
by the seller.
B.
An amount or percent, whether designated as a gratuity,
tip or service charge, that is added to the price of the food and
beverages by the seller, and required to be paid by the purchaser,
as a part of the selling price of the food and beverages is subject
to the tax imposed by this article.
A.
It shall be the duty of every person required by this
article to pay to the County the taxes imposed by this article to
make a report thereof setting forth such information as the Commissioner
may prescribe and require, including all purchases taxable under this
article, the amount charged the purchaser for each such purchase,
the date thereof, the taxes collected thereon and the amount of tax
required to be collected by this article.
B.
These reports shall be made monthly on forms prescribed
by the Commissioner and shall be signed by the seller. They shall
be delivered to the Commissioner on or before the 20th day of the
calendar month following the month being reported. Each report shall
be accompanied by a remittance of the amount of tax due, made payable
to the Treasurer of the County of Page, Virginia. Any seller of food
whose business establishment may be closed on a temporary or seasonal
basis shall be required to continue to file the monthly report.
C.
Such records shall be kept and preserved for a period
of five years. The Commissioner or his duly authorized agents shall
have the power to examine such records at reasonable times and without
unreasonable interference with the business of such person, for the
purpose of administering and enforcing the provisions of this article,
and to make transcripts of all or any parts thereof.
A.
If any person whose duty it is to do so shall fail
or refuse to make the report or remit the tax required by this article
within the time and in the amount required, there shall be added to
the tax by the Commissioner of the tax or a minimum of $10 if such
failure is not more than 30 days' duration, and thereafter interest
shall be payable on such overdue tax in the amount of 10% per annum.
B.
Any person willfully failing or refusing to file a
return as required under this article shall, upon conviction thereof,
be guilty of a Class 1 misdemeanor, except that any person failing
to file such a return shall be guilty of a Class 3 misdemeanor if
the amount of tax lawfully assessed in connection with the return
is $1,000 or less. Any person violating or failing to comply with
any other provision of this article shall be guilty of a Class 1 misdemeanor.
C.
Except as provided in Subsection A above, any corporate or partnership officer, as defined in Virginia Code § 58.1-3906, or any other person required to collect, account for or pay over the meals tax imposed under this article, who willfully fails to collect or truthfully account for or pay over such tax, or who willfully evades or attempts to evade such tax or payment thereof, shall, in addition to any other penalties imposed by law, be guilty of a Class 1 misdemeanor.
D.
Each violation of or failure to comply with this article
shall constitute a separate offense. Conviction of any such violation
shall not relieve any person from the payment, collection or remittance
of the tax as provided in this article.
Whenever any person required to collect and
remit to the County any tax imposed by this article shall cease to
operate or otherwise dispose of his of her business, the tax shall
immediately become due and payable, and the person shall immediately
make a report and remittance thereof.
