Minutes 09/08/1992 - Laserfiche WebLink

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163 TUESDAY, SEPTEMBER 8, 1992 It shall be the duty of any seller of food liable for collection and remittance of the taxes imposed by this article to keep and preserve for a period of three years records showing gross sales of all food and beverages, the amount charged the purchaser of each such purchase, the date thereof, the taxes collected thereon and the amount of tax required to be collected by this article. Businesses which have cash registers or computerized register systems that record gross daily sales/receipts showing food sales and taxes due shall satisfy this requirement. Provided, however, that this provision shall not be construed or interpreted to require any seller of food to keep any record of sales and taxes collected not required by the Commonwealth of Virginia for the purpose of determining the correctness of State sales tax collected. The Commissioner of Revenue shall have the power to examine such records at reasonable times and without unreasonable interference with the business of the seller, for the purpose of administering and enforcing the provisions of this article and to make copies of all or any parts thereof. §21-79. Advertising payment or absorption of tax prohibited. No seller shall advertise or hold out to the public in any manner, directly or indirectly, that all or any part of the tax imposed under this article will be paid or absorbed by the seller or by anyone else, or that the seller or anyone else will relieve the purchaser of the payment of all or any part of the tax. §21-80. Tips and service charges. Where a purchaser provides a tip for an employee of a seller, and the amount of the tip is wholly in the discretion of the purchaser, the tip is not subject to the tax imposed by this article, whether paid in cash to the employee or added to the bill and charged to the purchaser's account, provided, in the latter case, the full amount of the tip is turned over to the employee by the seller. An amount or percent, whether designated as a tip or a service charge, that is added to the price of a meal by the seller, and required to be paid by the purchaser, is a part of the selling price of the meal and is subject to the tax imposed by this article. §21-81. Duty of seller when going out of business. Whenever any seller required to collect and pay to the City a tax under this article shall cease to operate or otherwise dispose of his business, any tax payable under this article shall become immediately due and payable and such person shall immediately make a report and pay the tax due. §21-82. Discount. For the purpose of compensating sellers for the collection of the tax imposed by this article, every seller shall be allowed three (3) percent of the amount of the tax due and accounted for in the form of a deduction on his monthly return; provided, the amount due is not delinquent at the time of payment.