A. Any county is hereby authorized to levy a tax on food and beverages sold,for human consumption, by a restaurant, as such term is defined insubdivision 9 of § 35.1-1, not to exceed four percent of the amount chargedfor such food and beverages. Such tax shall not be levied on food andbeverages sold through vending machines or by: (i) boardinghouses that do notaccommodate transients; (ii) cafeterias operated by industrial plants foremployees only; (iii) restaurants to their employees as part of theircompensation when no charge is made to the employee; (iv) volunteer firedepartments and rescue squads; nonprofit churches or other religious bodies;educational, charitable, fraternal, or benevolent organizations, on anoccasional basis, not exceeding three times per calendar year as afundraising activity, the gross proceeds of which are to be used by suchchurch, religious body or organization exclusively for nonprofit educational,charitable, benevolent, or religious purposes; (v) churches that serve mealsfor their members as a regular part of their religious observances; (vi)public or private elementary or secondary schools, colleges, and universitiesto their students or employees; (vii) hospitals, medical clinics,convalescent homes, nursing homes, or other extended care facilities topatients or residents thereof; (viii) day care centers; (ix) homes for theaged, infirm, handicapped, battered women, narcotic addicts, or alcoholics;or (x) age-restricted apartment complexes or residences with restaurants, notopen to the public, where meals are served and fees are charged for such foodand beverages and are included in rental fees. Also, the tax shall not belevied on food and beverages: (a) when used or consumed and paid for by theCommonwealth, any political subdivision of the Commonwealth, or the UnitedStates; or (b) provided by a public or private nonprofit charitableorganization or establishment to elderly, infirm, blind, handicapped, orneedy persons in their homes, or at central locations; or (c) provided byprivate establishments that contract with the appropriate agency of theCommonwealth to offer food, food products, or beverages for immediateconsumption at concession prices to elderly, infirm, blind, handicapped, orneedy persons in their homes or at central locations.
Grocery stores and convenience stores selling prepared foods ready for humanconsumption at a delicatessen counter shall be subject to the tax, for thatportion of the grocery store or convenience store selling such items.
This tax shall be levied only if the tax is approved in a referendum withinthe county which shall be held in accordance with § 24.2-684 and initiatedeither by a resolution of the board of supervisors or on the filing of apetition signed by a number of registered voters of the county equal innumber to 10 percent of the number of voters registered in the county, asappropriate on January 1 of the year in which the petition is filed with thecourt of such county. The clerk of the circuit court shall publish notice ofthe election in a newspaper of general circulation in the county once a weekfor three consecutive weeks prior to the election. If the voters affirm thelevy of a local meals tax, the tax shall be effective in an amount and onsuch terms as the governing body may by ordinance prescribe. If suchresolution of the board of supervisors or such petition states for whatprojects and/or purposes the revenues collected from the tax are to be used,then the question on the ballot for the referendum shall include languagestating for what projects and/or purposes the revenues collected from the taxare to be used.
The term "beverage" as set forth herein shall mean alcoholic beverages asdefined in § 4.1-100 and nonalcoholic beverages served as part of a meal. Thetax shall be in addition to the sales tax currently imposed by the countypursuant to the authority of Chapter 6 (§ 58.1-600 et seq.) of this title.Collection of such tax shall be in a manner prescribed by the governing body.
B. Notwithstanding the provisions of subsection A of this section, RoanokeCounty, Rockbridge County, Frederick County, Arlington County, and MontgomeryCounty, are hereby authorized to levy a tax on food and beverages sold forhuman consumption by a restaurant, as such term is defined in § 35.1-1 and asmodified in subsection A above and subject to the same exemptions, not toexceed four percent of the amount charged for such food and beverages,provided that the governing body of the respective county holds a publichearing before adopting a local food and beverage tax, and the governing bodyby unanimous vote adopts such tax by local ordinance. The tax shall beeffective in an amount and on such terms as the governing body may byordinance prescribe.
C. Nothing herein contained shall affect any authority heretofore granted toany county, city or town to levy a meals tax. The county tax limitationsimposed pursuant to § 58.1-3711 shall apply to any tax levied under thissection, mutatis mutandis. All food and beverage tax collections and allmeals tax collections shall be deemed to be held in trust for the county,city or town imposing the applicable tax. The wrongful and fraudulent use ofsuch collections other than remittance of the same as provided by law shallconstitute embezzlement pursuant to § 18.2-111.
D. No county which has heretofore adopted an ordinance pursuant to subsectionA of this section shall be required to submit an amendment to its meals taxordinance to the voters in a referendum.
E. Notwithstanding any other provision of this section, no locality shalllevy any tax under this section upon (i) that portion of the amount paid bythe purchaser as a discretionary gratuity in addition to the sales price;(ii) that portion of the amount paid by the purchaser as a mandatory gratuityor service charge added by the restaurant in addition to the sales price, butonly to the extent that such mandatory gratuity or service charge does notexceed 20% of the sales price; or (iii) alcoholic beverages sold in factorysealed containers and purchased for off-premises consumption or foodpurchased for human consumption as "food" is defined in the Food Stamp Actof 1977, 7 U.S.C. § 2012, as amended, and federal regulations adoptedpursuant to that act, except for the following items: sandwiches, salad baritems sold from a salad bar, prepackaged single-serving salads consistingprimarily of an assortment of vegetables, and nonfactory sealed beverages.
(1988, c. 847; 1989, c. 391; 1990, cc. 846, 862; 1992, c. 263; 1993, c. 866;1999, c. 366; 2000, c. 626; 2001, c. 619; 2003, c. 792; 2004, c. 610; 2004,Sp. Sess. I, c. 3; 2005, c. 915; 2006, cc. 568, 602; 2009, c. 415.)
A. Any county is hereby authorized to levy a tax on food and beverages sold,for human consumption, by a restaurant, as such term is defined insubdivision 9 of § 35.1-1, not to exceed four percent of the amount chargedfor such food and beverages. Such tax shall not be levied on food andbeverages sold through vending machines or by: (i) boardinghouses that do notaccommodate transients; (ii) cafeterias operated by industrial plants foremployees only; (iii) restaurants to their employees as part of theircompensation when no charge is made to the employee; (iv) volunteer firedepartments and rescue squads; nonprofit churches or other religious bodies;educational, charitable, fraternal, or benevolent organizations, on anoccasional basis, not exceeding three times per calendar year as afundraising activity, the gross proceeds of which are to be used by suchchurch, religious body or organization exclusively for nonprofit educational,charitable, benevolent, or religious purposes; (v) churches that serve mealsfor their members as a regular part of their religious observances; (vi)public or private elementary or secondary schools, colleges, and universitiesto their students or employees; (vii) hospitals, medical clinics,convalescent homes, nursing homes, or other extended care facilities topatients or residents thereof; (viii) day care centers; (ix) homes for theaged, infirm, handicapped, battered women, narcotic addicts, or alcoholics;or (x) age-restricted apartment complexes or residences with restaurants, notopen to the public, where meals are served and fees are charged for such foodand beverages and are included in rental fees. Also, the tax shall not belevied on food and beverages: (a) when used or consumed and paid for by theCommonwealth, any political subdivision of the Commonwealth, or the UnitedStates; or (b) provided by a public or private nonprofit charitableorganization or establishment to elderly, infirm, blind, handicapped, orneedy persons in their homes, or at central locations; or (c) provided byprivate establishments that contract with the appropriate agency of theCommonwealth to offer food, food products, or beverages for immediateconsumption at concession prices to elderly, infirm, blind, handicapped, orneedy persons in their homes or at central locations.
Grocery stores and convenience stores selling prepared foods ready for humanconsumption at a delicatessen counter shall be subject to the tax, for thatportion of the grocery store or convenience store selling such items.
This tax shall be levied only if the tax is approved in a referendum withinthe county which shall be held in accordance with § 24.2-684 and initiatedeither by a resolution of the board of supervisors or on the filing of apetition signed by a number of registered voters of the county equal innumber to 10 percent of the number of voters registered in the county, asappropriate on January 1 of the year in which the petition is filed with thecourt of such county. The clerk of the circuit court shall publish notice ofthe election in a newspaper of general circulation in the county once a weekfor three consecutive weeks prior to the election. If the voters affirm thelevy of a local meals tax, the tax shall be effective in an amount and onsuch terms as the governing body may by ordinance prescribe. If suchresolution of the board of supervisors or such petition states for whatprojects and/or purposes the revenues collected from the tax are to be used,then the question on the ballot for the referendum shall include languagestating for what projects and/or purposes the revenues collected from the taxare to be used.
The term "beverage" as set forth herein shall mean alcoholic beverages asdefined in § 4.1-100 and nonalcoholic beverages served as part of a meal. Thetax shall be in addition to the sales tax currently imposed by the countypursuant to the authority of Chapter 6 (§ 58.1-600 et seq.) of this title.Collection of such tax shall be in a manner prescribed by the governing body.
B. Notwithstanding the provisions of subsection A of this section, RoanokeCounty, Rockbridge County, Frederick County, Arlington County, and MontgomeryCounty, are hereby authorized to levy a tax on food and beverages sold forhuman consumption by a restaurant, as such term is defined in § 35.1-1 and asmodified in subsection A above and subject to the same exemptions, not toexceed four percent of the amount charged for such food and beverages,provided that the governing body of the respective county holds a publichearing before adopting a local food and beverage tax, and the governing bodyby unanimous vote adopts such tax by local ordinance. The tax shall beeffective in an amount and on such terms as the governing body may byordinance prescribe.
C. Nothing herein contained shall affect any authority heretofore granted toany county, city or town to levy a meals tax. The county tax limitationsimposed pursuant to § 58.1-3711 shall apply to any tax levied under thissection, mutatis mutandis. All food and beverage tax collections and allmeals tax collections shall be deemed to be held in trust for the county,city or town imposing the applicable tax. The wrongful and fraudulent use ofsuch collections other than remittance of the same as provided by law shallconstitute embezzlement pursuant to § 18.2-111.
D. No county which has heretofore adopted an ordinance pursuant to subsectionA of this section shall be required to submit an amendment to its meals taxordinance to the voters in a referendum.
E. Notwithstanding any other provision of this section, no locality shalllevy any tax under this section upon (i) that portion of the amount paid bythe purchaser as a discretionary gratuity in addition to the sales price;(ii) that portion of the amount paid by the purchaser as a mandatory gratuityor service charge added by the restaurant in addition to the sales price, butonly to the extent that such mandatory gratuity or service charge does notexceed 20% of the sales price; or (iii) alcoholic beverages sold in factorysealed containers and purchased for off-premises consumption or foodpurchased for human consumption as "food" is defined in the Food Stamp Actof 1977, 7 U.S.C. § 2012, as amended, and federal regulations adoptedpursuant to that act, except for the following items: sandwiches, salad baritems sold from a salad bar, prepackaged single-serving salads consistingprimarily of an assortment of vegetables, and nonfactory sealed beverages.
(1988, c. 847; 1989, c. 391; 1990, cc. 846, 862; 1992, c. 263; 1993, c. 866;1999, c. 366; 2000, c. 626; 2001, c. 619; 2003, c. 792; 2004, c. 610; 2004,Sp. Sess. I, c. 3; 2005, c. 915; 2006, cc. 568, 602; 2009, c. 415.)
A. Any county is hereby authorized to levy a tax on food and beverages sold,for human consumption, by a restaurant, as such term is defined insubdivision 9 of § 35.1-1, not to exceed four percent of the amount chargedfor such food and beverages. Such tax shall not be levied on food andbeverages sold through vending machines or by: (i) boardinghouses that do notaccommodate transients; (ii) cafeterias operated by industrial plants foremployees only; (iii) restaurants to their employees as part of theircompensation when no charge is made to the employee; (iv) volunteer firedepartments and rescue squads; nonprofit churches or other religious bodies;educational, charitable, fraternal, or benevolent organizations, on anoccasional basis, not exceeding three times per calendar year as afundraising activity, the gross proceeds of which are to be used by suchchurch, religious body or organization exclusively for nonprofit educational,charitable, benevolent, or religious purposes; (v) churches that serve mealsfor their members as a regular part of their religious observances; (vi)public or private elementary or secondary schools, colleges, and universitiesto their students or employees; (vii) hospitals, medical clinics,convalescent homes, nursing homes, or other extended care facilities topatients or residents thereof; (viii) day care centers; (ix) homes for theaged, infirm, handicapped, battered women, narcotic addicts, or alcoholics;or (x) age-restricted apartment complexes or residences with restaurants, notopen to the public, where meals are served and fees are charged for such foodand beverages and are included in rental fees. Also, the tax shall not belevied on food and beverages: (a) when used or consumed and paid for by theCommonwealth, any political subdivision of the Commonwealth, or the UnitedStates; or (b) provided by a public or private nonprofit charitableorganization or establishment to elderly, infirm, blind, handicapped, orneedy persons in their homes, or at central locations; or (c) provided byprivate establishments that contract with the appropriate agency of theCommonwealth to offer food, food products, or beverages for immediateconsumption at concession prices to elderly, infirm, blind, handicapped, orneedy persons in their homes or at central locations.
Grocery stores and convenience stores selling prepared foods ready for humanconsumption at a delicatessen counter shall be subject to the tax, for thatportion of the grocery store or convenience store selling such items.
This tax shall be levied only if the tax is approved in a referendum withinthe county which shall be held in accordance with § 24.2-684 and initiatedeither by a resolution of the board of supervisors or on the filing of apetition signed by a number of registered voters of the county equal innumber to 10 percent of the number of voters registered in the county, asappropriate on January 1 of the year in which the petition is filed with thecourt of such county. The clerk of the circuit court shall publish notice ofthe election in a newspaper of general circulation in the county once a weekfor three consecutive weeks prior to the election. If the voters affirm thelevy of a local meals tax, the tax shall be effective in an amount and onsuch terms as the governing body may by ordinance prescribe. If suchresolution of the board of supervisors or such petition states for whatprojects and/or purposes the revenues collected from the tax are to be used,then the question on the ballot for the referendum shall include languagestating for what projects and/or purposes the revenues collected from the taxare to be used.
The term "beverage" as set forth herein shall mean alcoholic beverages asdefined in § 4.1-100 and nonalcoholic beverages served as part of a meal. Thetax shall be in addition to the sales tax currently imposed by the countypursuant to the authority of Chapter 6 (§ 58.1-600 et seq.) of this title.Collection of such tax shall be in a manner prescribed by the governing body.
B. Notwithstanding the provisions of subsection A of this section, RoanokeCounty, Rockbridge County, Frederick County, Arlington County, and MontgomeryCounty, are hereby authorized to levy a tax on food and beverages sold forhuman consumption by a restaurant, as such term is defined in § 35.1-1 and asmodified in subsection A above and subject to the same exemptions, not toexceed four percent of the amount charged for such food and beverages,provided that the governing body of the respective county holds a publichearing before adopting a local food and beverage tax, and the governing bodyby unanimous vote adopts such tax by local ordinance. The tax shall beeffective in an amount and on such terms as the governing body may byordinance prescribe.
C. Nothing herein contained shall affect any authority heretofore granted toany county, city or town to levy a meals tax. The county tax limitationsimposed pursuant to § 58.1-3711 shall apply to any tax levied under thissection, mutatis mutandis. All food and beverage tax collections and allmeals tax collections shall be deemed to be held in trust for the county,city or town imposing the applicable tax. The wrongful and fraudulent use ofsuch collections other than remittance of the same as provided by law shallconstitute embezzlement pursuant to § 18.2-111.
D. No county which has heretofore adopted an ordinance pursuant to subsectionA of this section shall be required to submit an amendment to its meals taxordinance to the voters in a referendum.
E. Notwithstanding any other provision of this section, no locality shalllevy any tax under this section upon (i) that portion of the amount paid bythe purchaser as a discretionary gratuity in addition to the sales price;(ii) that portion of the amount paid by the purchaser as a mandatory gratuityor service charge added by the restaurant in addition to the sales price, butonly to the extent that such mandatory gratuity or service charge does notexceed 20% of the sales price; or (iii) alcoholic beverages sold in factorysealed containers and purchased for off-premises consumption or foodpurchased for human consumption as "food" is defined in the Food Stamp Actof 1977, 7 U.S.C. § 2012, as amended, and federal regulations adoptedpursuant to that act, except for the following items: sandwiches, salad baritems sold from a salad bar, prepackaged single-serving salads consistingprimarily of an assortment of vegetables, and nonfactory sealed beverages.
(1988, c. 847; 1989, c. 391; 1990, cc. 846, 862; 1992, c. 263; 1993, c. 866;1999, c. 366; 2000, c. 626; 2001, c. 619; 2003, c. 792; 2004, c. 610; 2004,Sp. Sess. I, c. 3; 2005, c. 915; 2006, cc. 568, 602; 2009, c. 415.)
