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AN ORDINANCE TO AMEND CHAPTER 35 OF THE CODE OF THE CITY OF
<br />PORTSMOUTH. VIRGINIA (1988) BY AMENDING SECTIONS 35-406, 35-407,
<br />35-407.1.35-407.2. 35-409, 35-410, 35-411. AND 35-416 THEREOF PERTAINING
<br />TO RESTAURANT FOOD TAX.
<br />
<br />BE IT ORDAINED by the Council of the City of Portsmouth, Virgima:
<br />
<br /> I. That Sections 35-406, 35-407. 35N407.1.35-407.2, 35-409, 35-410. 35-
<br />411. and 35-416 of the Code of the City of Portsmoutl% Virginia [ 1988) be amended and
<br />reordained to read as follows;
<br />
<br />Sec. 35-406. Definitions.
<br />
<br /> Except where the context clearly indicates a different meaning, the following
<br />words and phrases, when used in this article, shall, for the purpose of this article, have the
<br />following respective meanings:
<br />
<br /> Cater. The furnishing of food, beverages, or both on the premises of another, for
<br />compensation,
<br />
<br /> Collector. The Commissioner of the Revenue or his/her designee.
<br />
<br /> Commissioner. The Comrmssioner of the Revenue and any duly designated
<br />deputies, assistants, inspectors, other employees.
<br />
<br /> Food. All food, beverages, or both. including alcoholic beverages, purchased in
<br />or from a food establishment, whether prepared in such food establishment or not, and
<br />whether consumed on the premises or not, and without regard to the manner, time or
<br />place of service.
<br />
<br /> Food establishment. Any place in or from which food or food products are
<br />prepared, sold. or distributed in the city, including but not limited to, any restaurant,
<br />dining room. grill, coffee shop, cafeteria, cafe, snack bar, lunch counter, convenience
<br />store, theater, delicatessen, confectionery, bakery, eating house, eatery, drugstore, ice
<br />cream yogurt shop, lunch wagon or truck, pushcart or other mobile facility from which
<br />food is sold, public or private club, resort, bar, lounge, or other similar establishment,
<br />public or private and shall include private property outside of and contiguous to a
<br />building or structure operated as a food establishment at which food or food products are
<br />sold for immediate consumption.
<br />
<br /> Meal. Any prepared food or drink that is ready for immediate consumption and
<br />that is offered or held out for sale by a food establishment for the purpose of being
<br />consumned by any person to satisfy the appetite. All such food and beverage, unless
<br />otherwise specifically exempted or excluded herein shall be included, whether intended
<br />to be consumed on the seller's premises or elsewhere, whether designated as breakfast.
<br />
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