|
Revised Enclosure #3
<br />
<br /> LEGAL DEPARTMENT
<br />
<br />CITY OF MARTINSVILLE,
<br />VIRGINIA
<br />
<br />ORDINANCE
<br />
<br /> BE IT ORDAINED by the City Council of the City of Martinsville in regular session
<br />held on lune 13, 2000, that Article VI to Chapter 21, Taxation, of the Martinsville City Code
<br />be, and it hereby is, mended to read as follows:
<br />
<br /> ARTICLE VI
<br />TAX ON PREPARED FOOD AND BEVERAGES
<br />
<br />§21-74. Definition. The following words and phrases, when used in this Article shall
<br />have for the purposes ofthis Article, the following respective meanings except where
<br />the context dearly indicates a different meaning:
<br />
<br /> Cater. The furnishing of food, beverages, or both on the premises of another for
<br />compensation.
<br />
<br /> Commissioner. The Commissioner of the Revenue for the City of Martinsville and
<br />any of his duly authorized deputies, assistants, employees or agents.
<br />
<br /> Treasurer. The Treasurer of the City of Martinsville and any of her duly authorized
<br />deputies, assistants, employees or agents.
<br />
<br /> Food. All food, beverages or both, including alcoholic beverages, purchased in or
<br />from a food establishment, whether prepared in such food establishment or not, whether
<br />consumed on the premises or not, and without i'egard to the manner, time or place of service.
<br />
<br /> Food Establishment. Any place in or from which food or food products are
<br />prepared, packaged, sold,. or distributed in the City, including, but not limited to, any
<br />restaurant, dining room, grill, coffee shop, cafeteria, caf~, snack bar, lunch counter,
<br />convenience store, movie theatre, delicatessen, confectionary, bakery, eating house, eatcry,
<br />drugstore, ice creawJyogurt shops, lunch wagon or truck, push cart or other mobile facility
<br />from which food is sold, public or private club, resort, bar, lounge, or other similar
<br />establishment, public or private, and shall include private property outside of and contiguous
<br />to a building or structure operated as a food establishment at which food or food products
<br />are sold for immediate consumption.
<br />
<br /> Meal. Meal shall mean any prepared food or drink offered or held out for sale by a
<br />food establishment for the purpose of being consumed by any person to satisfy the appetite
<br />and is ready for immediate consumption. All such food and beverage, unless otherwise
<br />specifically exempted or excluded herein shall be included, whether intended to be
<br />consumed on the seller's premises or elsewhere, whether designated as breakfast, lunch,
<br />snack, dinner, supper or by some other name, and without regard to the manner, time or
<br />place of service.
<br />
<br />
<br />
|