Laserfiche WebLink
(5) Food and beverages furnished by a non-profit charitable organization to <br /> elderly, infirm, handicapped or needy persons in their homes or at central <br /> locations. <br /> <br /> (6) Food and beverages sold on an occasional basis, not exceeding three times <br /> per calendar year, by a non-profit educational, charitable or benevolent <br /> organization, church, or religious body as a fundraising activity, the gross <br /> proceeds of which are to be used by Such organization exclusively for non- <br /> profit educational, charitable, benevolent or religious purposes. <br /> <br />Sec. 35-407.2. Exemptions; Gratuities and service charges. <br /> <br /> Where a purchaser provides a gratuity for an employee of a seller, and the amount <br />of the gratuity is wholly in the discretion of the purchaser, the gratuity is not subject to <br />the tax imposed by this article, whether paid in cash to the employee or added to the bill <br />and charged to the purchaser's account; provided, in the latter case, the full amount of the <br />gratuity is turned over to the employee by the seller. <br /> <br /> An amount or percent of, whether designated as a gratuity, tip or service charge, <br />that is added to the price of the food and beverages by the seller, and required to be paid <br />by the purchaser, is a part of the selling price of the food and beverages and is subject to <br />the tax imposed by this article. <br /> <br /> (3) That this ordinance shall take effect on July 1, 1998. <br /> <br /> Adopted by the Council of the City of Portsmouth, Virginia, at a meeting held on <br />June 23, 1998. <br /> <br /> Teste: <br /> <br /> <br /> City Clerk <br /> <br /> <br />