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AN ORDINANCE TO AMEND CHAPTER 35 OF THE CODE OF THE CITY OF
<br />PORTSMOUTH, VIRGINIA (1988) BY AMENDING ARTICLE X THEREOF
<br />PERTAINING TO THE RESTAURANT FOOD TAX.
<br />
<br /> BE IT ORDAIINED by the Council of the City of Portsmouth, Virginia:
<br />
<br /> 1. That Sections 35-406, 35-407, 35-411, 35-415, 35-416, and 35-417 of
<br />Article X of Chapter 35 of the Code of the City of Portsmouth, Virginia (1988) be
<br />amended to read as follows:
<br />
<br />ARTICLE X. FOOD AND BEVERAGE TAX
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<br />Sec. 35-406. Definitions.
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<br /> Except where the context clearly indicates a different meaning, the following
<br />words and phrases, when used in this article, shall, for the purposes of this article, have
<br />the following respective meanings:
<br />
<br />Cater. The word "Cater" means the furnishing of food, beverages, or both on the
<br />premises of another, for compensation.
<br />
<br />Food and beverages. The words "food and beverages" mean all food or beverages, or
<br />both, including alcoholic beverages, purchased in or from a food establishment, whether
<br />prepared in such food establishment or not, and whether consumed on the premises or
<br />not, and without regard to the manner, time or place of service.
<br />
<br />Food establishment. The words "food establishment" mean any place in or from which
<br />food or beverages, or both, are sold in the city, including but not limited to, any
<br />restaurant, dining room, grill, coffee theater, delicatessen, confectionery, bakery, bake
<br />eating house, eatery, drugstore, ice cream/yogurt shop, lunch wagon or truck, pushcart or
<br />other mobile facility from which food is sold, public or private club, resort, bar, lounge
<br />or other similar establishment, public or private.
<br />
<br />Person. The word "person" means parmerships and bodies corporate as well as
<br />individuals, and for purposes of this article shall include officers, employees and
<br />members of any parmership and body corporate, or who are under a duty to perform
<br />act required by this article.
<br />
<br />Sec. 35-407. Levied; amount.
<br />
<br /> In addition to all other taxes and fees of every kind now imposed by law, there is
<br />hereby imposed and levied on each person a tax, equivalent to six and one-half (6 1/2)
<br />percent of the total amount paid for food, in or from any food establishment, whether
<br />prepared in such establishment or not, and whether consumed on the premises or not. The
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