Meals Tax

Sec. 42-186. - Food and beverages.

The Town of Haymarket, Virginia did hereby levy a tax on food and beverages sold for human consumption by a restaurant such as term is defined in subdivision 9 of § 35.1-1 Code of Virginia, of four percent of the amount charged for such food and beverages or the proportionate amount thereof as prorated for sales tax. 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. No such tax on meals shall be imposed upon any of the exemptions set forth in the Code of Virginia, § 58.1-3840, the provisions of which are hereby incorporated by reference.

The tax shall be due and payable the 20th day of the month following the month of collection. There shall be a penalty of one percent, per annum, applied to any outstanding balances owed to the town.

(Ord. of 5-7-2007)