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TUESDAY, SEPTEMBER 8, 1992
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<br />this City to be heard upon this matter pursuant to §58.1-3007, Code of
<br />Virginia (1950), as amended, finds it appropriate to impose a tax on
<br />certain food and beverages sold in the City of Martinsville, pursuant
<br />to §3(1) of the Martinsville Charter of 1971 and §58.1-3840, Code of
<br />Virginia (1950), as amended;
<br />
<br /> THEREFORE, BE IT ORDAINED by the Council of the City of
<br />Martinsville, in regular session assembled August 25, 1992, that it
<br />does hereby amend Chapter 21, Taxation, of the City Code by adding
<br />Article VI, Tax on Prepared Food and Beverages, as follows:
<br />
<br />The Code of the City of Martinsville (1983), as amended, shall be
<br />amended and reordained by the addition of a new Article VI, Tax on
<br />Prepared Food and Beverages, consisting of §21-74, Definitions;
<br />§21-75, Levy of Tax, amount; §21-76, Payment and collection tax;
<br />§21-77, Reports and remittances generally; §21-78, Preservation of
<br />records; §21-79, Advertising payment or absorption of tax
<br />prohibited; §21-80, Tips and service charges; §21-81, Duty of
<br />seller when going out of business; §21-82, Discount; §21-83,
<br />Enforcement; duty of Commissioner of Revenue; §21-84 Procedure
<br />upon failure to collect, report, etc.; §21-85 Duty of Treasurer;
<br />§21-86, Penalty for late remittance or false return; §21-87,
<br />Violations of article; and §21-88, Exemptions, to Chapter 21,
<br />Taxation, such new Article VI to read and provide as follows:
<br />
<br />Taxation
<br />
<br />ARTICLE VI.
<br />
<br />TAX ON PREPARED FOOD AND BEVERAGES
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<br />§21-74. Definitions.
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<br /> The following words and phrases, when used in this article, shall
<br />have, for the purposes of this article, the following respective
<br />meanings except where the context clearly indicates a different
<br />meaning:
<br />
<br />(a)
<br />
<br />Caterer: A person who furnishes food on the premises of another,
<br />for compensation.
<br />
<br />(b)
<br />
<br />Food: Any and all edible refreshments or nourishment, liquid or
<br />otherwise, including alcoholic beverages, purchased in or from a
<br />restaurant or from a caterer, except snack foods.
<br />
<br />(c)
<br />
<br />Person: Any individual, corporation, company, association, firm,
<br />partnership or any group of individuals acting as a unit.
<br />
<br />(d)
<br />
<br />Purchaser: Any person who purchases food in or from a restaurant
<br />or from a caterer.
<br />
<br />(e)
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<br />Restaurant: Any place in or from which food is sold in the City,
<br />including, but not limited to, any restaurant, dining room, grill,
<br />coffee shop, cafeteria, cafe, snack bar, lunch counter,
<br />delicatessen, confectionery, bakery, eating house, eatery,
<br />drugstore, lunch wagon or truck, pushcart or mobile facility from
<br />which food is sold, public or private club, resort, bar or lounge.
<br />
<br />
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