The following words and phrases, when used in
this article, shall have, for the purposes of this article, the following
respective meanings, except where the context clearly indicates a
different meaning:
CATER
The furnishing of food, beverages, or both, on the premises
of another for compensation.
COLLECTOR
The Director of Finance or designee.
DIRECTOR
The Director of Finance and any duly designated deputies,
assistants, inspector or other employees.
FOOD
All food, beverages, or both, including alcoholic beverages,
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.
FOOD ESTABLISHMENT
Any place in or from which food or food products are prepared,
packaged, sold or distributed in the City, including, but not limited
to, any restaurant, dining room, grill, coffee shop, cafeteria, cafe,
snack bar, lunch counter, convenience store, movie theater, delicatessen,
confectionery, bakery, eating house, eatery, drugstore, ice cream/yogurt
shops, lunch wagon or truck pushcart or other mobile facility from
which food is sold, public or private club, resort, bar, lounge or
other similar establishment, public or private, and shall include
private property outside of and contiguous to a building or structure
operated as a food establishment at which food or food products are
sold for immediate consumption.
MEAL
Any prepared food or drink offered or held out for sale by
a food establishment for the purpose of being consumed by any person
to satisfy the appetite and 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.
[Amended 6-8-2009; 5-29-2012]
There is hereby imposed and levied by the City
of Galax on each person a tax upon the amount paid for meals purchased
from any food establishment, whether prepared in such food establishment
or not and whether consumed on the premises or not. Beginning on July
1, 2012, the amount of such tax shall be 7.5% of the charge made for
each such meal, or such other amount as thereafter determined by the
City Council by ordinance duly adopted.
Every person receiving any payment for food
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
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.
All tax collections shall be deemed to be held
in trust for the City of Galax.
It shall be the duty of every person required
by this article to pay to the City of Galax the taxes imposed by this
article to make a report thereof setting forth such information as
the Director 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. Such records shall
be kept and preserved for a period of five years. The Director 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.