2006 Code of Virginia § 58.1-3840 - Certain excise taxes permitted

58.1-3840. Certain excise taxes permitted.

A. The provisions of Chapter 6 ( 58.1-600 et seq.) of this title to thecontrary notwithstanding, any city or town having general taxing powersestablished by charter pursuant to or consistent with the provisions of 15.2-1104 may impose excise taxes on cigarettes, admissions, transient roomrentals, meals, and travel campgrounds. No such taxes on meals may be imposedon (i) that portion of the amount paid by the purchaser as a discretionarygratuity in addition to the sales price of the meal; (ii) that portion of theamount paid by the purchaser as a mandatory gratuity or service charge addedby the restaurant in addition to the sales price of the meal, but only to theextent that such mandatory gratuity or service charge does not exceed 20% ofthe sales price; or (iii) food and beverages sold through vending machines oron any tangible personal property purchased with food coupons issued by theUnited States Department of Agriculture under the Food Stamp Program ordrafts issued through the Virginia Special Supplemental Food Program forWomen, Infants, and Children. In addition, as set forth in 51.5-98, noblind person operating a vending stand or other business enterprise under thejurisdiction of the Department for the Blind and Vision Impaired and locatedon property acquired and used by the United States for any military or navalpurpose shall be required to collect and remit meals taxes.

B. Notwithstanding any other provision of this section, no city or town shalllevy any tax under this section upon alcoholic beverages sold in factorysealed containers and purchased for off-premises consumption or foodpurchased for human consumption as "food" is defined in the Food Stamp Actof 1977, 7 U.S.C. 2012, as amended, and federal regulations adoptedpursuant to that act, except for the following items: sandwiches, salad baritems sold from a salad bar, prepackaged single-serving salads consistingprimarily of an assortment of vegetables, and nonfactory sealed beverages.

C. Any city or town that is authorized to levy a tax on admissions may levythe tax on admissions paid for any event held at facilities that are notowned by the city or town at a lower rate than the rate levied on admissionspaid for any event held at its city- or town-owned civic centers, stadiumsand amphitheatres.

D. (Expires January 1, 2008) Any city or town that is authorized to levy atax on admissions may also levy a surcharge on admissions charged forattendance at any event at a major league baseball stadium, as defined in 15.2-5800, located in the city or town if the stadium has a seating capacityof at least 40,000 seats. The surcharge shall not exceed two percent of thecharge for admissions.

(1984, c. 675; 1986, cc. 545, 605; 1989, cc. 314, 391; 1999, c. 366; 2000, c.626; 2003, c. 12; 2005, c. 106; 2006, cc. 568, 602.)