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1999 SESSION
996570480Be 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,consistent with the authority granted to cities and towns in §
58.1-3840, 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. 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 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 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 as set forth 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.
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.