Agenda 06/13/2000 - Laserfiche WebLink

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LEGAL DEPARTMENT CITY OF MARTINSV[LLE, VIRGINIA {}21-84 Penalty for late remittance or false return. (a) ffany seller whose duty is to do so shall fall or refuse to file any report required by this article or to remit to the City Treasurer the tax required to be collected and paid. under this article within the time and in the amount specified in this article, there shall be added to such tax by the Commissioner a penalty in the amount often (10) percent if the failure is not for more than thirty (30) days, with an additional ten (10) percent of the total amount of tax owed for each additional thirty (30) days or fraction thereof during which the failure continues, not to exceed twenty-five (25) percent in the aggregate, with a minimum penalty of two dollars and fifty cents ($2.50). {}21-85 Penalty for violation of Article. (a) Any person willfully failing or refusing to file a return as required under this ordinance shall, upon conviction thereof, be guilty of a Class 1 misdemeanor except that any person failing to file such a return shall be guilty of a Class 3 misdemeanor ifthe amount of tax lawfully assessed in connection with. the return is $1,000.00 or less. Any person violating or falling to comply with any other provision of this ordinance shall be guilty of a Class 1 misdemeanor. (b) Except as provided in subsection (a) above, any corporate or partnership officer, as defined in VA Code {}58.1-3906, or any other person required to collect, account for, or pay over the meals tax imposed under this ordinance, who willfully fails to collect or truthfully account for or pay over such tax, or who willfully evades or attempts to evade such tax or payment thereof, shall, in addition to any other penalties imposed by law, be guilty of a Class 1 misdemeanor. (c) Each violation of or failure to comply .with this ordinance shall constitute a separate offense. Conviction of any such violation shall not relieve any person from the payment, collection or remittance of the tax as provided in this ordinance. §21-86. Exemntions: limits on annlication. (a) The tax imposed under this Article shall not be levied on the following items when served exclusively for off-premises consumption: (1) Factory-prepackaged candy, gum, nuts, donuts, ice cream, crackers, nabs, chips, cookies and other items of essentially the same nature; (2) Food sold in bulk. For the purposes of this provision, a bulk sale shall mean the sale of any item that would exceed the normal, customary and usual portion sold for on premises consumption (e.g. a whole cake, a gallon of ice cream); a bulk sale shall not include any food or beverage that is catered or delivered by a food establishment for off-premises consumption.