For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
BEVERAGE. Alcoholic beverages as defined in VA Code § 4.1-100 and non-alcoholic beverages served as part of a meal.
CATERER. A person who furnishes meals on the premises of another for compensation.
COMMISSIONER. The Commissioner of the Revenue of the County of Northampton, Virginia.
MEAL. Any prepared food and drink, including alcoholic beverages, offered or held out for sale by a restaurant or caterer for the purpose of being consumed by an individual or group of individuals at one time to satisfy the appetite. All such food and drink shall be included, whether intended to be consumed on the seller’s premises or elsewhere, whether designated as breakfast, lunch, dinner, supper or by some other name, and without regard to the manner, time or place of service. MEAL shall not mean groceries, food and beverages sold through vending machines and alcoholic beverages sold in sealed containers for off premises consumption.
PURCHASER. Any person who purchases a meal.
RESTAURANT. Any place or thing in the county from which or in which meals are sold, including, but not limited to, any place where food is prepared for service to the public on or off the premises or any place where food is served, including caterers. Examples of such places include, but are not limited to, restaurants, lunchrooms, short-order places, cafeterias, coffee shops, cafes, taverns, bars, public or private clubs, and delicatessens. Excluded from the definition are nonprofit cafeterias in public schools, nursing homes, hospitals, boarding houses that do not accommodate transients, cafeterias operated by industrial plants for employees only, churches, fraternal and social organizations, and volunteer fire departments and rescue squads which hold occasional dinners and bazaars of one or two days duration, at which food prepared in the homes of members or in the kitchen of the church or organization is offered for sale to the public, and churches which serve meals for their members as a part of their religious observances.
SELLER. Any person who sells a meal and any caterer.
TREASURER. The Treasurer of the County of Northampton, Virginia, and any of his duly authorized deputies, assistants, employees or agents.
(Ord. passed 1-13-2003)