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2004 SESSION

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SB 643 Food and beverage tax; imposition in Fairfax County.

Introduced by: Richard L. Saslaw | all patrons    ...    notes | add to my profiles | history

SUMMARY AS PASSED SENATE:

Local food and beverage tax. Adds Fairfax County to the counties authorized to impose a local food and beverage tax at a rate not exceeding four percent by adoption of a local ordinance, rather than after a referendum vote.

SUMMARY AS INTRODUCED:

Local taxes. Grants the same powers of taxation to counties, cities, and towns in regard to cigarette, transient occupancy, and admissions taxes effective July 1, 2004. For meals taxes, a county may levy a local meals tax, or levy the tax at a rate greater than the rate in effect in the county on January 1, 2004, upon the holding of a public hearing and adoption of such tax by two-thirds vote of the county's governing body.