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- Subject Index: Since 1995
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Developed and maintained by the Division of Legislative Automated Systems.
1995 SESSION
LD6622198Patrons--Davies, Abbitt, Almand, Barlow, Councill, DeBoer, Grayson, Phillips, Stump and Van Yahres
Be it enacted by the General Assembly of Virginia:
1. That §§ 58.1-3818, 58.1-3819 and 58.1-3833 of the Code of Virginia are amended and reenacted as follows:
§ 58.1-3818. Admissions tax in certain counties.
Fairfax, Arlington, Dinwiddie and Prince George Counties are hereby
authorized to Any county may levy a tax on admissions
charged for attendance at any event. The tax shall not exceed ten per
centum of the amount of charge for admission to any such event.
Notwithstanding any other provisions of law the The rate of
admissions tax shall not exceed the highest rate of such tax charged by any
local jurisdiction as of January 1, 1994. The governing bodies of such
counties shall prescribe by ordinance the terms, conditions and amount of
such tax and may classify between events conducted for charitable and those
conducted for noncharitable purposes.
§ 58.1-3819. Transient occupancy tax.
Any county, by duly adopted ordinance, may levy a transient occupancy tax on
hotels, motels, boarding houses, travel campgrounds, and other facilities
offering guest rooms rented out for continuous occupancy for fewer than
thirty consecutive days. Such tax shall be in such amount and on such terms
as the governing body may, by ordinance, prescribe; however,
such the rate of the transient occupancy tax shall not
exceed two percent of the amount of charge for the occupancy of any room
or space occupied the highest rate of such tax charged by any
local jurisdiction as of January 1, 1994. The tax imposed hereunder
shall not apply to rooms or spaces rented and continuously occupied by the
same individual or same group of individuals for thirty or more days in
hotels, motels, boarding houses, travel campgrounds, and other facilities
offering guest rooms.
Nothing herein contained shall affect any authority heretofore granted to any
county, city or town to levy such a transient occupancy tax. The county
tax limitations imposed pursuant to § 58.1-3711 shall apply to any tax levied
under this section, mutatis mutandis.
Any county, city or town which requires local hotel and motel businesses, or any class thereof, to collect, account for and remit to such locality a local tax imposed on the consumer, may allow such businesses a commission for such service in the form of a deduction from the tax remitted. Such commission shall be provided for by ordinance, which shall set the rate thereof, no less than three percent, not to exceed five percent of the amount of tax due and accounted for. No commission shall be allowed if the amount due was delinquent.
All transient occupancy tax collections shall be deemed to be held in trust for the county, city or town imposing the tax.
§ 58.1-3833. (Effective October 1, 1993) 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, at a rate not to exceed eight and
one-half percent, when added to the state and local general sales and use
tax, of the amount charged for such food and beverages the highest
rate of the food and beverage tax charged by any local jurisdiction as of
January 1, 1994. 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. The food and beverage tax levied on meals sold by
grocery store delicatessens and convenience stores shall be limited to
prepared sandwiches and single-meal platters.
This tax shall be levied only if the tax is approved in a referendum
within the county which shall be held in accordance with § 24.1-165 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 ten 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.
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, 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.B. 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.
D. No county which 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.
2. That §§ 58.1-3820 and 58.1-3822 of the Code of Virginia are repealed.