§ 26-669. Levy.
There is hereby imposed and levied by the City on each person a tax at the rate of seven-and-a-half percent on the amount paid for meals purchased from any food establishment, whether prepared in such food establishment and whether consumed on the premises.
(Code 1993, § 27-177; Code 2004, § 98-362; Ord. No. 2018-017, § 2, 2-12-2018)
Editor's note— Ord. No. 2018-017, § 3, adopted Feb. 12, 2018, provides: "This ordinance shall be in force and effect on July 1, 2018."
State Law reference— Authority for meals tax, Code of Virginia, § 58.1-3840.
(Code 1993, § 27-177; Code 2004, § 98-362; Ord. No. 2018-017, § 2, 2-12-2018)
State law reference
Authority for meals tax, Code of Virginia, § 58.1-3840.
Editor's note
Ord. No. 2018-017, § 3, adopted Feb. 12, 2018, provides: "This ordinance shall be in force and effect on July 1, 2018."