[Adopted 12-16-2003]
The following words and phrases, when used in
this article, shall have the following respective meanings, except
where the context clearly indicates a different or contrary meaning
or there is an express provision to the contrary:
Alcoholic beverages as defined in Section 4.1-100 of the
Code of Virginia, 1950 as amended, and any successor statute(s), and
nonalcoholic beverages served as part of a meal.
A business or person who furnishes food, as defined herein,
on the premises of another.
The Commissioner of the Revenue of the County of Warren,
Virginia.
Any food and beverage ready to eat or drink without further preparation sold for human consumption, offered or held out for sale by a restaurant, caterer or other vendor, except those foods and beverages exempted by § 160-105 following. All such food and beverages shall be included, whether intended to be consumed on the vendor's premises or elsewhere, whether designated as breakfast, lunch, dinner, supper, snacks or by some other name and without regard to the manner, time or place of service. Included in the term "food" are prepared foods ready for human consumption sold by grocery stores and convenience stores at a delicatessen, for that portion of the grocery store or convenience store selling such items.
Any person who purchases a meal.
Any one of the following:
Any place, except as exempted under § 160-105 following, where food is prepared for service to the public on or off the premises, or any place where food is served. Examples of such places include, but are not limited to lunchrooms, short-order places, cafeterias, coffee shops, cafes, taverns, delicatessens, dining accommodations of public or private clubs, kitchen facilities of hospitals and nursing homes, and dining accommodations of public and private schools and colleges. Excluded from the definition are places manufacturing packaged or canned foods which are distributed to grocery stores or other similar food retailers for sale to the public.
Any place or operation which prepares or stores
food for distribution to persons of the same business operation or
of a related business operation for service to the public. Examples
of such places or operations include, but are not limited to, operations
preparing or storing food for catering services, push cart operations,
hot dog stands, and other mobile points of service. Such mobile points
of service are also deemed to be restaurants unless the point of service
and of consumption is in a private residence.
Any restaurant or caterer selling food or beverages or the
person operating such business.
In addition to all other taxes and fees of any
kind now or hereafter imposed by law, there is hereby levied and imposed
on the purchaser of every food or beverage served, sold or delivered
in the County by a restaurant or caterer a tax equivalent to 4% of
the amount paid for the food or beverage. There shall be no tax if
the total amount paid is less than $0.50; on larger amounts, a fractional
cent of tax due shall be rounded to the next higher cent.
In every case, the tax shall be collected by
the seller and paid by the purchaser at the time the charge for the
food or beverage becomes due and payable, whether payment is to be
made in cash or on credit by means of a credit card or otherwise.
The seller shall add the tax to the amount charged for the meal and
shall pay the taxes collected to the County as provided in this article.
All amounts collected as taxes under this article
shall be deemed to be held in trust by the seller collecting them
until remitted to the County as provided by this article.
A.
The Commissioner may require all prospective sellers
of food or beverages operating and/or licensed to do business in the
County to register for collection of the tax imposed by this article.
Every seller shall make a report for each calendar month, showing
the amount of charges collected for food or beverages and the amount
of tax required to be collected.
B.
The monthly reports shall be made 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 Warren, Virginia.
A.
There shall be a penalty of 10% added to all food
and beverages taxes imposed under the provisions of this article that
are unpaid on the due dates as provided in this article.
B.
In addition to such penalty, interest at the rate
of 10% per annum shall accrue and be added to all due and unpaid taxes
and penalties beginning with the first day following the imposition
of the penalty; provided, however, that for the second and subsequent
years of delinquency, such interest shall be at the rate established
pursuant to Section 6621 of the United States Internal Revenue Code
of 1986, 26 U.S.C. § 6621, as amended, or its successor
statute(s), but not less than 10%. Taxes and penalties herein provided
shall be assessed and collected in the manner provided by law for
the enforcement of the collection of other taxes.
A.
If any person whose duty it is to do so shall fail
or refuse to collect the tax imposed under this article and make timely
report and remittance thereof, or if the Commissioner has reasonable
cause to believe that an erroneous statement has been filed, the Commissioner
shall proceed in such manner as is practicable to obtain facts and
information on which to base an estimate of the tax due the County
and, in connection therewith, shall make such investigations and take
such testimony and other evidence as may be necessary; provided, however,
that notice and opportunity to be heard shall be given any person
who may become liable for the amount owing prior to any determination
by the Commissioner.
B.
As soon as the Commissioner has procured whatever
facts and information may be obtainable upon which to base the assessment
of any tax payable by any person who has failed to collect, report
or remit such tax, the Commissioner shall proceed to determine and
assess against such person the tax, penalty and interest provided
in this article and shall notify the person, by certified or registered
mail sent to his or her last known address, of the amount of such
tax, penalty and interest. The total amount thereof shall be payable
10 days after the date such notice is given.
It shall be the duty of every person liable
for collection and remittance of the taxes imposed by this article
to keep and preserve, for a period of two years, records showing all
purchases taxable under this article, the amount charged the purchaser
for each purchase, the date thereof, the taxes collected thereon and
the amount of tax required to be collected by this article. The Commissioner
shall have the power to examine such records at reasonable times and
without unreasonable interference from the business of such person,
for the purpose of administering and enforcing the provisions of this
article and to make transcripts or copies of all or any parts thereof.
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 or her business, the tax shall
immediately become due and payable, and the person shall immediately
make a report and remittance thereof.
No seller shall advertise or hold out to the
public in any manner, directly or indirectly, that all or any part
of a tax imposed under this article will be paid or absorbed by the
seller or by anyone else or that the seller or anyone else will relieve
any purchaser of the payment of all or any part of the tax.
Where a purchaser provides a tip for an employee
of a seller and the amount of the tip is wholly in the discretion
of the purchaser, the tip 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 that, in the latter
case, the full amount of the tip is turned over to the employee by
the seller.
The following classes of meals shall not be
subject to the tax under this article:
A.
Food and beverages sold through vending machines.
B.
Boardinghouses that do not accommodate transients.
C.
Cafeterias operated by industrial plants for employees
only.
D.
Churches, synagogues, mosques and similar houses of
worship, fraternal, school and social organizations, and volunteer
fire departments and rescue squads which hold occasional dinners,
bazaars, and other fundraisers of one or two days' duration, at which
food prepared in the homes of members or in the kitchen of the above
organization is offered for sale to the public.
E.
Churches, synagogues, mosques and similar houses of
worship which serve meals for their members as a regular part of their
religious observances.
F.
Food and nonalcoholic beverages furnished by restaurants
to employees as part of their compensation when no charge is made
to the employee.
G.
Food and beverages sold by public or private elementary
or secondary schools to their students or employees.
H.
Food and beverages furnished by a hospital, medical
clinic, convalescent home, nursing home, home for the aged, infirm
or handicapped or other extended care facility to patients or residents
thereof.
I.
Food and beverages furnished by a nonprofit charitable
organization to elderly, infirm, handicapped or needy persons in their
homes or a central location.
J.
Food and nonalcoholic beverages furnished by a college
fraternity or sorority to its members.
K.
Any other sale of a meal which is exempt from taxation
under Virginia Retail Sales and Use Tax Act or administrative rules
and regulations issued pursuant thereto.
L.
Nonalcoholic beverages, popcorn, candy and similar
confections sold in theaters.
M.
The County shall not levy any tax under this section
upon alcoholic beverages sold in factory-sealed containers and purchased
for off-premises consumption.
N.
The County shall not levy any tax under this section
upon food purchased for human consumption as "food" is defined in
the Food Stamp Act of 1977, 7 U.S.C. § 2012, as amended,
and federal regulations adopted pursuant to that Act, except for the
following items: sandwiches, salad bar items sold from a salad bar,
prepackaged single-serving salads consisting primarily of an assortment
of vegetables and non-factory-sealed beverages.
A.
It shall be the duty of the Commissioner to ascertain
the name of every person operating a restaurant in the County liable
for the collection of the tax imposed by this article who fails, refuses
or neglects to collect such tax or to make the reports and remittances
required by this article. The Commissioner shall have issued a summons
for such person, and the summons shall be served upon such person
by any County Sheriff or Deputy Sheriff in the manner provided by
law. One return of the original summons shall be made returnable to
the General District Court for the County.
B.
In the event that the purchaser of any food or beverage
refuses to pay the tax imposed by this article, the seller may call
upon the Sheriff's Office for assistance, and the investigating officer
may, when probable cause exists, issue the purchaser a summons returnable
to the General District Court as provided by law.
Any person violating or failing to comply with
any of the provisions of this article shall, upon conviction thereof,
be guilty of a Class 3 misdemeanor punishable by a maximum fine of
$500. Conviction shall not relieve any person from the payment, collection
or remittance of the tax as provided in this article. Each violation
or failure shall be a separate offense.
The revenues collected from the County's food
and beverage tax shall be used solely for public school capital improvement
projects.
