(A)
There is imposed and levied by the town on each person a tax at the rate of 6.5% on the amount paid for meals purchased from any food establishment, whether prepared in the food establishment or not, and whether consumed on the premises or not.
Any fractional cent shall be rounded to the next higher cent.
(B) The tax imposed by this subchapter applies to all sales of meals and food by a food establishment which place of business is located within the town, without regard to the locality of delivery or possible use by the purchaser.
(1997 Code, § 62-111) (Ord. passed 6-8-2004; Am. Ord. passed 5- -2022)
Statutory reference:
Excise tax on meals, see VA Code, § 58.1-3840