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TUESDAY, SEPTEMBER 8, 1992 <br /> <br />responded that the Council had no authority to adopt such an ordinance. <br /> <br />A presentation was made to Geraldine Engel in recognition of service on <br />the Southern Area Agency on Aging Board, 1991-92. <br /> <br />Council considered adoption, on second reading, of Ordinance No. 92-14 <br />establishing a 4% meals tax. Councilman Draper stated that he was not <br />opposed to the meals tax, but to the timing of its imposition, and that <br />adoption of the tax sends the "wrong message" to businesses in the <br />City. Upon motion, duly seconded and by a vote of 4 "yes" and 1 "no" <br />(Councilman Draper), an amendment to Section 21-78 of the Ordinance was <br />made which added language stating that businesses would not be required <br />to maintain any more records for the meals tax than those already kept <br />for State sales tax collection purposes. Commissioner of Revenue J. <br />Ronnie Minter voiced strong opposition to this amendment, stating that, <br />after discussing this issue with a sales tax auditor from the State <br />Department of Taxation, it would make auditing of convenience stores <br />and small restaurants very difficult, if not impossible. Mr. Minter <br />stated that he did not want to be charged with administering the <br />Ordinance under these circumstances. Upon motion, duly seconded and by <br />a vote of 4 "yes" and 1 "no" (Councilman Draper), Council adopted the <br />following Ordinance No. 92-14: <br /> <br /> AN ORDINANCE amending and reordaining the Code of the City of <br />Martinsville (1983), as amended, by the addition of new Article VI, Tax <br />on Prepared Food and Beverages, to Chapter 21, Taxation; such new <br />Article VI imposing a tax on certain food and beverages sold in the <br />City of Martinsville, pursuant to §58.1-3840, Code of Virginia (1950), <br />as amended, and providing for the amount of such tax, procedures for <br />collection, duties of sellers and duties of local officials with <br />respect to such tax, enforcement procedures, civil penalties for late <br />payment, misdemeanor penalty for violations of Article and exemptions; <br />and further providing for an effective date. <br /> <br /> WHEREAS, this Council, after consideration of the reports of the <br />City Manager upon this subject and after an opportunity for citizens of <br /> <br /> <br />