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:
BEVERAGE
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.
CATER
The furnishing of food, beverages or both on the premises
of another, for compensation.
COLLECTOR
The Commissioner of Revenue or designee.
COMMISSIONER
The Commissioner of Revenue and any duly designated deputies,
assistants, inspector or other employees.
FOOD
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.
FOOD ESTABLISHMENT
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.
MEAL
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.
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.