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LEGAL DEPARTMENT <br /> <br />,.~ITY OF MARTINSVILLEo <br />VIRGINIA <br /> <br />§21-75. Levy.. <br /> <br /> There is hereby imposed and levied by the City on each person a tax at the rate of <br />four percent on the mount paid for meals purchased from any food establishment, whether <br />prepared in such food establishment or not, and whether consumed on the premises or not. <br /> <br />821-76. Collection of Tax By Seller. <br /> <br /> Every person receiving any payment for food with respect to which tax is levied <br />hereunder shall collect and remit the mount of the tax imposed by this ordinance from the <br />person on whom the same is levied or from the person paying for such food at the time <br />payment for such food is made; provided, however, no blind person operating a vending <br />stand or other business enterprise under the jurisdiction of the Department of the Visually <br />Handicapped and located on property acquired and used by the United States for any <br />military or naval purpose shall be required to collect or remit such taxes. <br /> <br />All tax collection shall be deemed to be held in trust for the City. <br /> <br />§21-77 Renort of Taxes Collected; Remittance; Preservation of Records. <br /> <br /> It shall be the duty of every person required by this ordinance to pay the City the <br />taxes imposed by this Article to make a report thereof setting forth such information as the <br />Commissioner may prescribe and require, including all purchases taxable under this <br />ordinance, the mount charged the purchaser for each such purchase, the date thereof, the <br />taxes collected thereon and the mount of tax required to be collected by this ordinance. <br />Such reports and remittance ofthe'tax owed shall be made on or before the twentieth day of <br />each month coveting the amount of the tax collected during the preceding month. Such <br />records shall be kept and preserved for a period of five years. The Commissioner or his duly <br />authorized agents shall have the power to examine such records at reasonable times and <br />without reasonable interference with the business of such person, for the purpose of <br />administering and enforcing the provisions of this ordinance, and to make transcripts of all <br />or any parts thereof. <br /> <br />§21-78 Duty of Seller Goin~ Out of Business. <br /> <br /> Whenever any seller required to collect and pay to the City a tax under this article <br />shall cease to operate or otherwise dispose of his business, any tax payable under this article <br />shall become immediately due and payable and such person shall immediately make a report <br />and pay the tax due. <br /> <br />§21-79 Gratuity and Service Charges. <br /> <br /> Where a purchaser provides a gratuity for an employee of a seller, and the mount of <br />the gratuity is wholly in the indiscretion of the purchaser, the gratuity is not subject to the <br />tax imposed hereby, whether paid in cash to the employee or added to the bill and charged to <br /> <br /> <br />