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162 <br /> <br />TUESDAY, SEPTEMBER 8, 1992 <br /> <br />The word "restaurant" shall not mean a grocery store or <br />supermarket except for any space or section therein designated as <br />a delicatessen or for the sale of prepared sandwiches, <br />delicatessen food or food prepared in a delicatessen. <br /> <br />(f) <br /> <br />Seller: Any person who sells food in or from a restaurant or as <br />a caterer. <br /> <br />(g) <br /> <br />Snack food: Unopened bottles or cans of carbonated soft drinks; <br />chewing gum; candy; popcorn; peanuts and other nuts; unopened <br />packages of cookies, donuts, crackers and potato chips; and other <br />items of essentially the same nature and consumed for essentially <br />the same purpose. <br /> <br />(h) <br /> <br />Treasurer: The Treasurer of the City of Martinsville and any of <br />his duly authorized deputies, assistants, employees or agents. <br /> <br />(i) <br /> <br />Commissioner of Revenue: The Commissioner of Revenueof the City <br />of Martinsville and any of his duly authorized deputies, <br />assistants, employees or agents. <br /> <br />§21-75. Levy of tax; amount. <br /> <br /> In addition to all other taxes and fees of any kind now or <br />hereafter imposed by law, a tax is hereby levied and imposed on the <br />purchaser of all food served, sold or delivered in the City in or from <br />a restaurant, whether prepared in such restaurant or not and whether <br />consumed on the premises or not, or by a caterer, regardless of the <br />place of delivery or consumption. The rate of this tax shall be four <br />(4) percent of the amount paid for such food. In the computation of <br />this tax, any fraction of one-half cent ($0.005) or more shall be <br />treated as one cent ($0.01). <br /> <br />§21-76. Payment and collection of tax. <br /> <br /> Every seller of food with respect to which a tax is levied under <br />this article shall collect the amount of tax imposed under this article <br />from the purchaser on whom the same is levied at the time of payment <br />for such food becomes due and payable, whether payment is to be made in <br />cash or on credit by means of a credit card or otherwise. The amount <br />of tax owed by the purchaser shall be added to the cost of the food by <br />the seller who shall pay the taxes collected to the City as provided in <br />this article. Taxes collected by the seller shall be held in trust by <br />the seller until remitted to the City. <br /> <br />§21-77. Reports and remittances generally. <br /> <br /> Every seller of food with respect to which a tax is levied under <br />this article shall make out a report, upon such forms and setting forth <br />such information as the Commissioner of Revenue may prescribe and <br />require, showing the amount of food charges collected and the tax <br />required to be collected, and shall sign and deliver such report to the <br />City Treasurer with a remittance of such tax. Such reports and <br />remittance shall be made on or before the twentieth day of each month, <br />covering the amount of tax collected during the preceding month. <br /> <br />§21-78. Preservation of records. <br /> <br /> <br />