(A) Every seller shall collect and remit the amount of the tax imposed by this subchapter from the person on whom the tax is levied or from the person paying for the food at the time payment for the food is made; provided, however, that as set forth in VA Code, § 51.5-98, no blind person operating a vending stand or other business enterprise under the jurisdiction of the State Department for the Visually Handicapped and located on property acquired and used by the United States for any military or naval purpose shall be required to collect or remit these taxes.
(B) All amounts collected as taxes by the seller under this subchapter shall be deemed to be held in trust by the seller collecting the taxes, until remitted to the town as provided in this subchapter. If the amounts collected as taxes are not paid as and when due, they shall thereafter become a debt of the seller due to the town.
(1997 Code, § 62-112) (Ord. passed 6-8-2004; Am. Ord. passed 5- -2022)