A. The provisions of Chapter 6 (§ 58.1-600 et seq.) of this title to thecontrary notwithstanding, any city or town having general taxing powersestablished by charter pursuant to or consistent with the provisions of §15.2-1104 may impose excise taxes on cigarettes, admissions, transient roomrentals, meals, and travel campgrounds. No such taxes on meals may be imposedon (i) that portion of the amount paid by the purchaser as a discretionarygratuity in addition to the sales price of the meal; (ii) that portion of theamount paid by the purchaser as a mandatory gratuity or service charge addedby the restaurant in addition to the sales price of the meal, but only to theextent that such mandatory gratuity or service charge does not exceed 20% ofthe sales price; or (iii) food and beverages sold through vending machines oron any tangible personal property purchased with food coupons issued by theUnited States Department of Agriculture under the Food Stamp Program ordrafts issued through the Virginia Special Supplemental Food Program forWomen, Infants, and Children. No such taxes on meals may be imposed when soldor provided by: (a) restaurants, as such term is defined in subdivision 9 aof § 35.1-1, to their employees as part of their compensation when no chargeis made to the employee; (b) volunteer fire departments and rescue squads;nonprofit churches or other religious bodies; educational, charitable,fraternal, or benevolent organizations, on an occasional basis, not exceedingthree times per calendar year as a fundraising activity, the gross proceedsof which are to be used by such church, religious body or organizationexclusively for nonprofit educational, charitable, benevolent, or religiouspurposes; (c) churches that serve meals for their members as a regular partof their religious observances; (d) public or private elementary or secondaryschools, or public or private colleges and universities, to their students oremployees; (e) hospitals, medical clinics, convalescent homes, nursing homes,or other extended care facilities to patients or residents thereof; (f) daycare centers; (g) homes for the aged, infirm, handicapped, battered women,narcotic addicts, or alcoholics; or (h) age-restricted apartment complexes orresidences with restaurants, not open to the public, where meals are servedand fees are charged for such food and beverages and are included in rentalfees.
Also, the tax shall not be levied on meals: (a) when used or consumed andpaid for by the Commonwealth, any political subdivision of the Commonwealth,or the United States; or (b) provided by a public or private nonprofitcharitable organization or establishment to elderly, infirm, blind,handicapped, or needy persons in their homes, or at central locations; or (c)provided by private establishments that contract with the appropriate agencyof the Commonwealth 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.
In addition, as set forth in § 51.5-98, no blind person operating a vendingstand or other business enterprise under the jurisdiction of the Departmentfor the Blind and Vision Impaired and located on property acquired and usedby the United States for any military or naval purpose shall be required tocollect and remit meals taxes.
B. Notwithstanding any other provision of this section, no city or town shalllevy any tax under this section upon 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.
C. Any city or town that is authorized to levy a tax on admissions may levythe tax on admissions paid for any event held at facilities that are notowned by the city or town at a lower rate than the rate levied on admissionspaid for any event held at its city- or town-owned civic centers, stadiumsand amphitheatres.
D. [Expired.]
(1984, c. 675; 1986, cc. 545, 605; 1989, cc. 314, 391; 1999, c. 366; 2000, c.626; 2003, c. 12; 2005, c. 106; 2006, cc. 568, 602; 2009, c. 415.)
A. The provisions of Chapter 6 (§ 58.1-600 et seq.) of this title to thecontrary notwithstanding, any city or town having general taxing powersestablished by charter pursuant to or consistent with the provisions of §15.2-1104 may impose excise taxes on cigarettes, admissions, transient roomrentals, meals, and travel campgrounds. No such taxes on meals may be imposedon (i) that portion of the amount paid by the purchaser as a discretionarygratuity in addition to the sales price of the meal; (ii) that portion of theamount paid by the purchaser as a mandatory gratuity or service charge addedby the restaurant in addition to the sales price of the meal, but only to theextent that such mandatory gratuity or service charge does not exceed 20% ofthe sales price; or (iii) food and beverages sold through vending machines oron any tangible personal property purchased with food coupons issued by theUnited States Department of Agriculture under the Food Stamp Program ordrafts issued through the Virginia Special Supplemental Food Program forWomen, Infants, and Children. No such taxes on meals may be imposed when soldor provided by: (a) restaurants, as such term is defined in subdivision 9 aof § 35.1-1, to their employees as part of their compensation when no chargeis made to the employee; (b) volunteer fire departments and rescue squads;nonprofit churches or other religious bodies; educational, charitable,fraternal, or benevolent organizations, on an occasional basis, not exceedingthree times per calendar year as a fundraising activity, the gross proceedsof which are to be used by such church, religious body or organizationexclusively for nonprofit educational, charitable, benevolent, or religiouspurposes; (c) churches that serve meals for their members as a regular partof their religious observances; (d) public or private elementary or secondaryschools, or public or private colleges and universities, to their students oremployees; (e) hospitals, medical clinics, convalescent homes, nursing homes,or other extended care facilities to patients or residents thereof; (f) daycare centers; (g) homes for the aged, infirm, handicapped, battered women,narcotic addicts, or alcoholics; or (h) age-restricted apartment complexes orresidences with restaurants, not open to the public, where meals are servedand fees are charged for such food and beverages and are included in rentalfees.
Also, the tax shall not be levied on meals: (a) when used or consumed andpaid for by the Commonwealth, any political subdivision of the Commonwealth,or the United States; or (b) provided by a public or private nonprofitcharitable organization or establishment to elderly, infirm, blind,handicapped, or needy persons in their homes, or at central locations; or (c)provided by private establishments that contract with the appropriate agencyof the Commonwealth 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.
In addition, as set forth in § 51.5-98, no blind person operating a vendingstand or other business enterprise under the jurisdiction of the Departmentfor the Blind and Vision Impaired and located on property acquired and usedby the United States for any military or naval purpose shall be required tocollect and remit meals taxes.
B. Notwithstanding any other provision of this section, no city or town shalllevy any tax under this section upon 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.
C. Any city or town that is authorized to levy a tax on admissions may levythe tax on admissions paid for any event held at facilities that are notowned by the city or town at a lower rate than the rate levied on admissionspaid for any event held at its city- or town-owned civic centers, stadiumsand amphitheatres.
D. [Expired.]
(1984, c. 675; 1986, cc. 545, 605; 1989, cc. 314, 391; 1999, c. 366; 2000, c.626; 2003, c. 12; 2005, c. 106; 2006, cc. 568, 602; 2009, c. 415.)
A. The provisions of Chapter 6 (§ 58.1-600 et seq.) of this title to thecontrary notwithstanding, any city or town having general taxing powersestablished by charter pursuant to or consistent with the provisions of §15.2-1104 may impose excise taxes on cigarettes, admissions, transient roomrentals, meals, and travel campgrounds. No such taxes on meals may be imposedon (i) that portion of the amount paid by the purchaser as a discretionarygratuity in addition to the sales price of the meal; (ii) that portion of theamount paid by the purchaser as a mandatory gratuity or service charge addedby the restaurant in addition to the sales price of the meal, but only to theextent that such mandatory gratuity or service charge does not exceed 20% ofthe sales price; or (iii) food and beverages sold through vending machines oron any tangible personal property purchased with food coupons issued by theUnited States Department of Agriculture under the Food Stamp Program ordrafts issued through the Virginia Special Supplemental Food Program forWomen, Infants, and Children. No such taxes on meals may be imposed when soldor provided by: (a) restaurants, as such term is defined in subdivision 9 aof § 35.1-1, to their employees as part of their compensation when no chargeis made to the employee; (b) volunteer fire departments and rescue squads;nonprofit churches or other religious bodies; educational, charitable,fraternal, or benevolent organizations, on an occasional basis, not exceedingthree times per calendar year as a fundraising activity, the gross proceedsof which are to be used by such church, religious body or organizationexclusively for nonprofit educational, charitable, benevolent, or religiouspurposes; (c) churches that serve meals for their members as a regular partof their religious observances; (d) public or private elementary or secondaryschools, or public or private colleges and universities, to their students oremployees; (e) hospitals, medical clinics, convalescent homes, nursing homes,or other extended care facilities to patients or residents thereof; (f) daycare centers; (g) homes for the aged, infirm, handicapped, battered women,narcotic addicts, or alcoholics; or (h) age-restricted apartment complexes orresidences with restaurants, not open to the public, where meals are servedand fees are charged for such food and beverages and are included in rentalfees.
Also, the tax shall not be levied on meals: (a) when used or consumed andpaid for by the Commonwealth, any political subdivision of the Commonwealth,or the United States; or (b) provided by a public or private nonprofitcharitable organization or establishment to elderly, infirm, blind,handicapped, or needy persons in their homes, or at central locations; or (c)provided by private establishments that contract with the appropriate agencyof the Commonwealth 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.
In addition, as set forth in § 51.5-98, no blind person operating a vendingstand or other business enterprise under the jurisdiction of the Departmentfor the Blind and Vision Impaired and located on property acquired and usedby the United States for any military or naval purpose shall be required tocollect and remit meals taxes.
B. Notwithstanding any other provision of this section, no city or town shalllevy any tax under this section upon 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.
C. Any city or town that is authorized to levy a tax on admissions may levythe tax on admissions paid for any event held at facilities that are notowned by the city or town at a lower rate than the rate levied on admissionspaid for any event held at its city- or town-owned civic centers, stadiumsand amphitheatres.
D. [Expired.]
(1984, c. 675; 1986, cc. 545, 605; 1989, cc. 314, 391; 1999, c. 366; 2000, c.626; 2003, c. 12; 2005, c. 106; 2006, cc. 568, 602; 2009, c. 415.)
