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2004 SESSION
042937728Be it enacted by the General Assembly of Virginia:
1. That § 58.1-3833 of the Code of Virginia is amended and reenacted as follows:
§ 58.1-3833. County food and beverage tax.
A. Any county is hereby authorized to levy a tax on food and beverages sold, for human consumption, by a restaurant, as such term is defined in subdivision 9 of § 35.1-1, not to exceed four percent of the amount charged for such food and beverages. Such tax shall not be levied on food and beverages sold through vending machines or by any person described in subdivisions 1, 2, 3, and 5 of § 35.1-25, as well as nonprofit cafeterias in public schools, nursing homes, and hospitals. Grocery stores and convenience stores selling prepared foods ready for human consumption at a delicatessen counter shall be subject to the tax, for that portion of the grocery store or convenience store selling such items.
This tax shall be levied only if the tax is approved in a referendum within the
county whichthat shall be held in accordance with § 24.2-684 and initiated
either by a resolution of the board of supervisors or on the filing of a petition signed by a number of
registered voters of the county equal in number to 10 percent of the number of
voters registered in the county, as appropriate on January 1 of the year in
which the petition is filed with the court of such county. The clerk of the
circuit court shall publish notice of the election in a newspaper of general
circulation in the county once a week for three consecutive weeks prior to the
election. If the voters affirm the levy of a local meals tax, the tax shall be
effective in an amount and on such terms as the governing body may by ordinance
prescribe. If such resolution of the board of supervisors or such petition
states for what projects and/or purposes the revenues collected from the tax
are to be used, then the question on the ballot for the referendum shall
include language stating for what projects and/or purposes the revenues
collected from the tax are to be used.
The term "beverage" as set forth herein shall mean alcoholic beverages as defined in § 4.1-100 and nonalcoholic beverages served as part of a meal. The tax shall be in addition to the sales tax currently imposed by the county pursuant to the authority of Chapter 6 (§ 58.1-600 et seq.) of this title. Collection of such tax shall be in a manner prescribed by the governing body.
B. Notwithstanding the provisions of subsection A of this section, any county with a population of at least 70,000 but no more than 100,000, any county with a population of at least 17,910 but no more than 18,000, any county with a population of at least 34,000 but no more than 34,400, Giles County and any county having a county manager plan of government are hereby authorized to levy a tax on food and beverages sold for human consumption by a restaurant, as such term is defined in § 35.1-1 and as modified in subsection A above and subject to the same exemptions, not to exceed four percent of the amount charged for such food and beverages, provided that the governing body of the respective county holds a public hearing before adopting a local food and beverage tax, and the governing body by unanimous vote adopts such tax by local ordinance. The tax shall be effective in an amount and on such terms as the governing body may by ordinance prescribe.
C. Nothing herein contained shall affect any authority heretofore granted to any county, city or town to levy a meals tax. The county tax limitations imposed pursuant to § 58.1-3711 shall apply to any tax levied under this section, mutatis mutandis. All food and beverage tax collections and all meals tax collections shall be deemed to be held in trust for the county, city or town imposing the applicable tax. The wrongful and fraudulent use of such collections other than remittance of the same as provided by law shall constitute embezzlement pursuant to § 18.2-111.
D. No county whichthat has heretofore adopted an ordinance pursuant to
subsection A of this section shall be required to submit an amendment to its
meals tax ordinance to the voters in a referendum.
E. Notwithstanding any other provision of this section, no locality shall levy any tax under this section upon alcoholic beverages sold in factory sealed containers and purchased for off-premises consumption or food purchased for human consumption as "food" is defined in the Food Stamp Act of 1977, 7 U.S.C. § 2012, as amended, and federal regulations adopted pursuant to that act, except for the following items: sandwiches, salad bar items sold from a salad bar, prepackaged single-serving salads consisting primarily of an assortment of vegetables, and nonfactory sealed beverages.