Lynchburg |
Code of Ordinances |
Chapter 36. TAX CODE |
Article V. SPECIAL TAXES |
Division 4. PREPARED FOOD TAX |
§ 36-254. Definitions.
The following words and phrases, when used in this ordinance, shall have, for the purposes of this ordinance, the following respective meanings except where the context clearly indicates a different meaning:
Cater: The furnishing of food, beverages, or both on the premises of another, for compensation.
Collector: The city's billings and collections division.
Commissioner: The commissioner of revenue and any duly designated deputies, assistants, or other employees.
Food. All food, beverages or both, including alcoholic beverages, purchased in or from a food establishment, whether prepared in such food establishment or not, and whether consumed on the premises or not, and without regard to the manner, time or place of service.
Food establishment. Any place in or from which food or food products are prepared, packaged, sold or distributed in the city, including but not limited to, any restaurant, dining room, grill, coffee shop, cafeteria, cafe, snack bar, lunch counter, convenience store, movie theater, delicatessen, confectionery, bakery, eating house, eatery, drugstore, ice cream/yogurt shops, lunch wagon or truck, pushcart or other mobile facility from which food is sold, public or private club, resort, bar, lounge, or other similar establishment, public or private, and shall include private property outside of and contiguous to a building or structure operated as a food establishment at which food or food products are sold for immediate consumption.
Meal. Meal shall mean any prepared food or drink offered or held out for sale by a food establishment for the purpose of being consumed by any person to satisfy the appetite and is ready for immediate consumption. All such food and beverage, unless otherwise specifically exempted or excluded herein shall be included, whether intended to be consumed on the seller's premises or elsewhere, whether designated as breakfast, lunch, snack, dinner, supper or by some other name, and without regard to the manner, time or place of service.
(Ord. No. O-00-138, 6-27-00, eff. 7-1-00)
(Ord. No. O-00-138, 6-27-00, eff. 7-1-00)