Laserfiche WebLink
§21-87. Violations of article. <br /> <br />TUESDAY, SEPTEMBER 8, 1992 <br /> <br /> Any person violating, failing, refusing or neglecting to comply <br />with any provision of this article shall be guilty of a Class 1 <br />misdemeanor. Conviction of such violation shall not relieve any person <br />from the payment, collection or remittance of the taxes provided for in <br />this article. An agreement by any person to pay the taxes provided for <br />in this article by a series of installment payments shall not relieve <br />any person or criminal liability for violation of this article until <br />the full amount of taxes agreed to be paid by such person is received <br />by the Treasurer. Each failure, refusal, neglect or violation, and <br />each day's continuance thereof, shall constitute a separate offense. <br /> <br />§21-88. Exemptions. <br /> <br /> The following purchases of food shall not be subject to the tax <br />under this article: <br /> <br />(1) Food furnished by restaurants to employees as part to their <br />compensation when no charge is made to the employee. <br /> <br />(2) Food sold by non-profit day care centers, public or private <br />elementary or secondary schools or food sold by any college or <br />university to its students or employees. <br /> <br />(3) Food for use or consumption by the Commonwealth, any <br />political subdivision of the Commonwealth or the United States. <br /> <br />(4) Food furnished by a hospital, medical clinic, convalescent <br />home, nursing home, home for the aged, infirm or handicapped or <br />other extended care facility to patients or residents thereof. <br /> <br />(5) Food furnished by a non-profit charitable organization to <br />elderly, infirm, handicapped or needy persons in their homes or at <br />central locations. <br /> <br />(6) Food sold by a non-profit educational, charitable or <br />benevolent organization on an occasional basis as a fund-raising <br />activity or food sold by a church or religious body on an <br />occasional basis. <br /> <br />(7) Any other sale of food which is exempt from taxation under <br />the Virginia Retail Sales and Use Tax Act, or administrative rules <br />and regulations issued pursuant thereto. <br /> <br />(8) Food sold from a vending machine. <br /> <br />This ordinance shall have no application to a written contract <br />entered into prior to July 1, 1992, between a seller and a <br />purchaser which contract provides for the service or delivery of <br />food at a fixed price which includes all taxes. <br /> <br />This ordinance shall be in full force and effect on and after <br />January 1, 1993. <br /> <br />Council deferred action on consideration of a supplemental <br /> <br /> <br />