SEARCH SITE
VIRGINIA LAW PORTAL
- Code of Virginia
- Virginia Administrative Code
- Constitution of Virginia
- Charters
- Authorities
- Compacts
- Uncodified Acts
- RIS Users (account required)
SEARCHABLE DATABASES
- Bills & Resolutions
session legislation - Bill Summaries
session summaries - Reports to the General Assembly
House and Senate documents - Legislative Liaisons
State agency contacts
ACROSS SESSIONS
- Subject Index: Since 1995
- Bills & Resolutions: Since 1994
- Summaries: Since 1994
Developed and maintained by the Division of Legislative Automated Systems.
2000 SESSION
HB 255 Food and beverages/meals tax; changes in food definition, study.
Introduced by: Vincent F. Callahan, Jr. | all patrons ... notes | add to my profiles
SUMMARY AS PASSED: (all summaries)
Food and beverages/meals tax; changes in food definition. Amends the federal Food Stamp definition of "food" for purposes of the local food and beverages/meals tax by allowing the tax to be levied on sandwiches, salad bar items sold from a salad bar, prepackaged single-serving salads consisting primarily of an assortment of vegetables, and non-factory sealed beverages. In addition, it clarifies that alcoholic beverages sold in factory sealed containers and purchased for off-premises consumption shall not be subject to the tax.
Finally, a second enactment clause directs the Commission on Virginia's State and Local Tax Structure for the 21st Century to study the fiscal impact on localities if they were required to compensate businesses that collect the meals tax on food and beverages by allowing the businesses to retain a percentage of the revenue collected. In conducting the study, the Commission shall consult with the Virginia Municipal League, the Virginia Association of Counties and all interested industry groups. The bill incorporates House Bills 49 and 156.
FULL TEXT
- 01/12/00 House: Presented & ordered printed 004685660 pdf
- 02/07/00 House: Committee substitute printed 008878924-H1 pdf
- 03/15/00 House: Bill text as passed House and Senate (HB255ER) pdf
- 04/24/00 Governor: Acts of Assembly Chapter text (CHAP0626) pdf
HISTORY
- 01/12/00 House: Presented & ordered printed 004685660
- 01/12/00 House: Referred to Committee on Finance
- 01/18/00 House: Assigned to Finance sub-committee: 1
- 02/06/00 House: Reported from Finance with sub (23-Y 0-N)
- 02/07/00 House: Committee substitute printed 008878924-H1
- 02/08/00 House: Read first time
- 02/09/00 House: Read second time
- 02/09/00 House: Committee substitute agreed to 008878924-H1
- 02/09/00 House: Engrossed by House - com. sub. 008878924-H1
- 02/10/00 House: Read third time and passed House (Block Vote) (99-Y 0-N)
- 02/10/00 House: VOTE: BLOCK VOTE PASSAGE (99-Y 0-N)
- 02/10/00 House: Communicated to Senate
- 02/11/00 Senate: Constitutional reading dispensed
- 02/11/00 Senate: Referred to Committee on Finance
- 03/01/00 Senate: Reported from Finance (16-Y 0-N)
- 03/02/00 Senate: Const. reading disp., passed by for the day (38-Y 0-N)
- 03/02/00 Senate: VOTE: CONST. RDG. DISPENSED R (38-Y 0-N)
- 03/03/00 Senate: Read third time
- 03/03/00 Senate: Passed Senate (39-Y 0-N)
- 03/03/00 Senate: VOTE: PASSAGE R (39-Y 0-N)
- 03/15/00 House: Bill text as passed House and Senate (HB255ER)
- 03/16/00 House: Enrolled
- 03/16/00 House: Signed by Speaker
- 03/17/00 Senate: Signed by President
- 04/08/00 Governor: Approved by Governor-Chapter 626 (effective 7/1/00)
- 04/24/00 Governor: Acts of Assembly Chapter text (CHAP0626)