HomeMy WebLinkAbout2000-08ORDINANCE 2000-08
PROVISIONS FOR TAX ON MEALS
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ADOPTED: June 20, 2000
EFFECTIVE: June 20, 2000
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06123!00 FRI 07:55 FA% 540 980 0160 RANDOLPH ELEY
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• Ordinance No. 2000 - OS
ORDINANCE PROVISIONS FUR TAX ON M]GAL.S
VtrIiEREAS, the Virginia legjslat~unre has enacted certain modifications to its statutory
f/l V i~tSLVii3 tali Li~liti~ Sl1E:~S tYi 1LS ~ ~~~7 La~vV S~S`~1U11, 7iilil,
WHEIIEAS, the Town ofPulaski, Virginia, deems it to be compatible with the public
imerest to update its meals tax ordinance accordingly,
TH~~FURE, the Town meal tax ordinance shall be replaced with the foIIowing
nroviacrns~
L Definitions.
'pbte following words Ord phrases, when used in this Ordinance, shall have, for the
purposes of tt>s Urdmance, the following respective meanings except where the context clearly
indicates a differe>rt meaning:
Cater. The furnishing of food, beverages, or both on the premises of another, for
emm~ensarir~n _
• Collector. '>'he Director of F"utance or designee.
blrector of Fin~ce. The IIirector ofFinance and any duly designated deputies,
assistants, inspector or other employees.
Food. All food, beverages or both, including alcoholic beverages, purchased in or from a
fond egtahtishmesrt, whe~thPr nrel-Ar~ in_ c»rh fnnA_ Pct~hliehretr+~' nr nnt~ semi. wi,atl„wr rnncrest+ae~
nn t~11 nrPexeicQC nr nnr an~ est~thnt~t rtsnatei 4n 4~ trf9nnsar tiwr,n nr prone ~f wa.-..+nn
~•. r~~~•~-~~ ~~ -v~f ~^ a••••• ~v v ~..w.am, -aaaav va ~sa~w vs ~cra :aw.
Food establishment..Any place in or from which food or food products are prepared,
pacicngrc% svia or aisiriouiea in the i own of Fuiasiti, `Virginia, ineiuaing [gut not [united tv, 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
creamlyogurt shops, lunch wagon or trucl5 pushcart or other mobile facility from which food is
sold- public or private club- resort; bar, lounge; or other similar escablichan_e?rt, public nr prime+e,
Aril] shA1i i~llsd~' nrivg~P nr~mPrfu neTtairiP of an.i rn±±tio Tnsie to a 1,,~lrtis,~ nr gtn~;~,~~ nY~~~ t
M ~~nnwr ~c~t~wls~~c~t ~n~ ~~ ss~sir~ ~rtns~ r~r Fn~~1 ~nrr~.~r~w~w .,r¢¢ wn1.~1 ~'nr :......2.i~'.~.*¢ •:..
~. van avVV V~ aVVV FJJVYYV-7 4+L .7V+µ 1V1 N7Y11~iYiiKe 4Vii1-~~-~uv~
Mesh. Meal shall mean airy prepared food or drink offered or held out for sale by a food
estabiisiunent for the purpose of being consumeQ by am+ Person to satisfy the appetite and is ready
for immediate consutnptioa All such food and beverage, unless otherwise specifically exempted
or excluded herein shall be iskluded, whether intended to be consumed on the seller's premises or
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06i23r00 FRI 07:55 FA% 540 880 0160 RANDOLPH ELEY f~J003
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elsewhere, whether designated as breakfast, lunch, snaclt; diaper, supper or by some other name,
and without regard to the manner, lima or place of service.
II. I.evv,.
There is hereby imposed anti levied by the Town of Pulasla, Virginia on each person a tax
a~ uie raze vi 4 percent (~ io) on the amount paid for meats purchased frtmi any food
estae?tisiunent, wiletiier prepare! in such food estabGshmer~t or not, and whether consumed on the
premises or not.
IIL ~ollertioo of tea by seller.
Every person receiving a~ payment for food with respect to which a tax is levied
hereu.*:der.,h3ll collect ~ ;~';3tt Il+~ wiavuru vi `fie tax ;t:.-ycsed `3y thi5 C3rU1~321r1i:~c u VU"`I the ~7eiJt~r~
vu rivau we $giucS iGVt6u uI V uec pciawit paying for sut~ food ai rite lime payment i'or suca
fond is made; provided, however, no Mind person operating a vending stand or other business
enterprise under the jtuisdiction of the Department for the Visually Handicapped a~ located an
property acquired and used by the United States for any m~7itary or naval purpose shall be
required to collect or remit such taxes.
All tax collections shall be deemed to be held in trust far the Town of Pulaski, Vuginia.
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IV, Exemptions: Limits on agnlicxtion.
{a) The tax imposed under this Ordinance shalt not be levied on the fogowing items
when served exclusively for off premises consumption:
(1} Factory-prepackaged candy, gum, nuts and other items of esseptially
the same nature:
(2} Factory-prepackagtxi donuts, ice cream, cracker, nabs, chips, cookies
~.nd it...`^2~ of ~s~°iI`uauj rue ~a~2 iiaiu c;
(3} Food said in bulk. For the purposes ofthis provision, a bulk sale shall
mean the sale of any item that would excel the normal, customary
and usual portion sold for on premises consumption (e.g., a whole
cake, a gallon of ice cream}; a bulls sale shall not include amens food or
bevetatre that iS catered nr deliv~~ by a fnr~rl Petahlighmrnt fnr
nff rrF!micpg t~nff~+,jminti~n,
(4) Alcoholic sad non alcoholic beverages sold infactory-sealed containers.
(5) Any food or food product purchased with food coupons issued by the
United States Departme~ of Agriculture under the Food Stamp Program
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• or drafts issued through the Virginia Special Supplemental Food
Program for Women. Infants, and Children.
(~ Arry food or food product purchased. for home consumption as
Aa4',ti~l erg r1~n ~a./~arol T......i Ctem~ A/.t nF ld?Z ? TT C !~ oo/.r;n~a
Mid++~rM+++ MLi /.VYVLW ~ VVY YifYaa!/ airy Va. a/ l /, / V.J.V. J\rYLaVaa
~na~ a..a +t~r__a t..arS...a~..a.._a..,....a..r
war., ai Fu~tcuucu Gh4GUL uut awu ~? uva wvu ~tuuuut,a acauy auI
immediiaie consumption. For the purposes of administering the tax levied
thereunder, Erie following items whether or not purchased for immediate
consumption are excluded from the said definition of food in the federal
Food Stamp Act: sandwicl~s, salad bar items sold from a salad bar, pre-
packaged single-serving salads consisting primarily of an assortment of
vegetables, and no~actory sealed beveragess_ This subsection shalt not
Afl`isrM »rnviCinna ar°f froth in mt}+ttArAOS~trehc IA1 /Z1 /dl and !Sl
NW..r^be1V n2
(b} A grocery store, supermarket or convenience store shall not be subject to
the lax except for any portion or section therein designated as a delicatessen or designated for the
sale of perpared foor and beverage9.
(c) The ta~c imposed hereunder shall not be levied on the following purchases
of food and beverages:
(1) Food and beverages furnished by food establishments to employees as
Y~ 4 Vl taaGU waiiYcupauvu waagtt rav waaagc ij aiictttG iv uaG ctii~tvycG.
{2) Food and beverages sold by day care centers, public or private
elementary or secondary schools or food sold by any college or
university to its students or employees.
(3} Food and beverages for use or consumption and which are paid for
rlirPrtly by titP fi-mmn»wPalth a»v nnliteral ct~l,lTiviCin» nfthP
CVn~on::ew+wa or uiv viai<w Stfat~.J.
(4) p'ood and beverages furnished by a hospital, medical clinic,
convalescent home, nursing home, home for the aged, infirm,
handicapped, battered women, narcotic addicts or alcoholics, or other
extended care facility to patients or residents thereof.
(5} Food and beverages furnished by a public or private non profit
rharitahlP nraa»i~atinn nr PctahlichmPnt nr a nrivatp r+ctahlichmvnt
---------- --v------- -- ---..,...,....._ ..... - r----._ _ ................~...
•1~a~ vvntau~/tJ `i.iK~i thv° Wppro~ia/'oie iab~nv~ of thv waiaaTaoai::~°.aii~w, to
~~ ,.1. ,a _ a. -IJ__1- -C~ 1-7C-1
uaacr ittcaa~ at wTt%cSji`vTt ~r'i~~ w CtuGaty, ittattut, vtutu,
iliillQlGdPped pr rleetly per50IIS lIl tneu-110In63 OT St Central locattOns.
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06!23100 FRI 07:56 FA.Y 540 980 0160 RANDOLPH ELEY f2J005
• (b) Food and beverages sold on~an occasional basis (not exceeding twelve
(12) times per calendar year), by a nor~nrofit educational, charitable or
benevolent organization clnirch or reti~rn~c hnriy slg n
firrf~raici~g 2~?t?ity, the ~ncc C_*r~~~r~c ~f,;yhi~l; a.*r t.'3 be L'S°•ri by
B1,f•~, AreYO,Li-setii,w mrr~„cwera~~ Cn~ ww~ ~ Vui Wµ~.NVi.pi, V+IW l-MAViG,
.iMr+L VL ~,LLLLWiLVLL .rAV1LD1~~rL 1Vi liVii-
{.ww ,wwi w ~•
vcll~vviul- yr ri.liglvus YiL~'ifises.
(?) Food and beverages cola through vending machines.
V. Gratuities and service cha~_
Where a purchaser provides a gratuity for an employer of a seller, and the amount of the
nraMity ifi whnlTv in tf~A riierrgtinn of t1„~p n,yrrl,_n~ ePr t),P orot„ t,~ ~g 4n~ g,~1,~ow to tl,~ t~ ;~pne~.i
p'----J -- J C w, ..... b.w Z.J ..x
~-~~ tj,i? vlr.~+Li+iuiLVe Ri+r'iietu.u°r "aiaas iu v°wl. sw fie 1.~.~.ee ./.I...i s.. sl.,. L_l1 ,1 ,.L..-..~../ s- sL_
J , 1+ aa++ w u+a. wTLy,vycc yr a+s~aw w uao utu auu waaagcu w u+c
~JUl V++aJ61 ~ isC,~;i'iiir/y jirvviueu iu tuc iailtY ~C, inc tau $mVUni UZ m~ graiuiiy is iuinea over io
iue eQiPloyee oy tae seller.
An amouirt or percent, whether designated as a gratuity, tip or service charge, that is
added to the price of the food and beverages by the seller, and required to be paid by the
purchaser, as a part of the selling price of the food and beverages is subiect to the tax imposed by
this Ordinance.
VL Re ort f taxes Ilected • re 'tta c • rv N _
• it shalt be the duty of every n aired b this Ordinance to a to the Town of
P~ ~l Y P Y
ruiasxi, virginia the taxes imposed by this Urdinance to make s report thereof setting forth such
information as the Director of Finance may prescribe and require, including all pwchases taxable
under this Ordinance, the amount charged the purchaser for each such purchase, the date thereof,
the taxes collected thereon and the amount of tax required to be collected by ibis Ordinance.
Such TECdfdR Qhail be kept and nrggPrv~l fnr a nprinri nPfivP (Sl vPare Thp 71i,-er~tnr of F;n~a,~n__
r a- - r----- __ -. - ~-i l --~-
nr big iinly ~i~ll,nrionri aaPe,ta ~},oll {,otso ti,~ •,nt,ror to e,.e»L:.,e c....i. ..,io • ~o,....,.L,.},10 •:.......
J v...+vM Mbv...V a.a... uN,v 1.IV ., VL LV ,rAQJLUILV JM\rit reVVL,IJ DL 1GOJ~/11t1uaG LLL1GA
sLiau ,Riiituvut uiuia'.lnyiipbi~, uLW +~ GrGitiF w1LU LLiG uiijulCjj VL j{,{Vlj, pGl$Gtl, avr U1C Yt11YUSC Ul
iwa111u11is•cilrlg auu r./lii»cing ale provisions of tn~s vramance, and to maKe transcripts or ail or any
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parts tnereor_
VII. Yenaliv for violation of Ordinance.
(a} Any person willfully fading or refusing to file a rattan as rer~uired wider this
C3rciinanCe chal} nnnr, rrr~yirtinn t1~Pra1,P hP a,,:ttn nf~ r_ls,~c,,c 1 ~ec~oma~rinr o.rn~e„t tAat e,,,,
riPrynn ~1~ntttr, ~i~o aware}, o roh,en rhnli h .let. F.. /~..., 2 .i 'lsi... ..s Cs
y v... . 6 w .u.. uuvu as a ~.LL..u .}L.fiLL L+e ~1~a+1.~ v~ a \.daJJ J '~iL•i$-acuacai+Vr ii µaG aLi+V W+~ Vl t~
1..,<:i;.tl., ,7 ' s'.... '.6 4~ a, nnn nn t___ • ,_.-
+a1Pau++]' wi~C$Sw ++~ WI14GirWV11 WIYI tLLG rGLLLilI ly .pI,VVV.VV Vr lG:S3. 1]ily ~)Cl`S-Gil YlUiallil~ Ul
giiiFi~ tir wiu~'iy WILL! iuly Vu1C1 provision of "tail urtiinance silaii oe gtlllty of a class i
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rmsaemeanor.
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voi.:J/uV r"Ki 07:57 FAg 540 980 0160 RANDOLPH ELEF
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• (b) Except as provided in subsection (a) above, any corporate or partnership officer,
as defined in Virginia Code section 58.1-3906; or amr other person Tenured to collect, account
fnf~ ~r nAy r)ver shP mP~e tAer imnn¢ptl ,~nriPr this flrriinanr„-n why, ~;11fi~11y f~ic to rell__t ~*
----r ~_.... - - ~s
!~ +~ l~~l~~1 )r $^.,~~4~ ~'~~ ~~ Y41 ^v~` v:.a~i.v:: ~s'v~~, yr n'iiv n~uu~siij Ylw'~i~.J aa' ?uaw "riS iv °v'r'uL~a$ oua.u Baia
v: ~iayaaaSiat th~cvf, ~ugai, u't adwuvai w pity uiuci pC;itiuuc-S itu~u~ci uj%'1aw, uG ~l3iiiy vi t~ c'aiij8 i
uusucuicacs~~ .
(c) Each violation of or failure to comply with this Ordinance shall constitute a
separate offense, Conviction of any such violation shall not relieve any person from the payment,
collection or remittance of the tax as provided in this Ordinance.
NOW THEREFORE, the provisions herein rented are adopted as stated.
This Ordinance is effective upon adoption and by duly recorded vote of the Tawa Council
or tip "1 own of Pulaski, Virginia on this 2 0 thday of June , 2000 as follows:
James M. Neblett _ Ab s e n t >`?aniel Talbert, ]r, _ Aye
Lanc R. Penn Y~ a -" ]oseflh 1... Weddle _ Aye
3effrey S. Worrell -Ave Pauline (~_ Mitr.}~Pll - Aye
RotwP u" c± ~pf - Aye ~~ ~s `~. ~t°'r~ , ::. - Aye
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TOWN OF PULASKI, VIItG1NTA
EY
:ahr. ~a~^ n, ~ ~ayar
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Attest:
Patricia Pendergrast, Clerk Council
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I, Patricia Pendergrast, Clerk of Council, certify that the foregoing Ordinance 2000-08,
provisions for tax on meals, is a true and correct copy as adopted by the Pulaski Town
Council at their regular meeting on June 20, 2000.
Patricia Pendergrast, Cle of Council
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tp/c/ordinance/certification template
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