Virginia SB 799: County food and beverage tax; eliminates limit that restricts a county from imposing.

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Bill Tracking - 2020 session > Legislation 

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2020 SESSION

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20103900D

SENATE BILL NO. 799 

Offered January 8, 2020 

Prefiled January 8, 2020 

A BILL to amend and reenact � 58.1-3833 of the Code of 
 Virginia, relating to county food and beverage tax. 
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Patron-- Lewis 

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Referred to Committee on Finance and Appropriations 

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Be it enacted by the General Assembly of Virginia:

1. That � 58.1-3833 of the Code of Virginia is amended and 
 reenacted as follows:

� 58.1-3833. County food and beverage tax.

A. 1. Any county is hereby authorized to levy a tax on food 
 and beverages sold, for human consumption, by a restaurant, as such term is 
 defined in � 35.1-1, not to exceed four 
 percent of the amount charged for such food and beverages. 
 Such tax shall not be levied on food and beverages sold through vending 
 machines or by (i) boardinghouses that do not accommodate transients; (ii) 
 cafeterias operated by industrial plants for employees only; (iii) restaurants 
 to their employees as part of their compensation when no charge is made to the 
 employee; (iv) volunteer fire departments and volunteer emergency medical 
 services agencies; nonprofit churches or other religious bodies; or 
 educational, charitable, fraternal, or benevolent organizations the first three 
 times per calendar year and, beginning with the fourth time, on the first 
 $100,000 of gross receipts per calendar year from sales of food and beverages 
 (excluding gross receipts from the first three times), as a fundraising 
 activity, the gross proceeds of which are to be used by such church, religious 
 body or organization exclusively for nonprofit educational, charitable, benevolent, 
 or religious purposes; (v) churches that serve meals for their members as a 
 regular part of their religious observances; (vi) public or private elementary 
 or secondary schools or institutions of higher education to their students or 
 employees; (vii) hospitals, medical clinics, convalescent homes, nursing homes, 
 or other extended care facilities to patients or residents thereof; (viii) day 
 care centers; (ix) homes for the aged, infirm, handicapped, battered women, 
 narcotic addicts, or alcoholics; or (x) age-restricted apartment complexes or 
 residences with restaurants, not open to the public, where meals are served and 
 fees are charged for such food and beverages and are included in rental fees. 
 Also, the tax shall not be levied on food and beverages: (a) when used or 
 consumed and paid for by the Commonwealth, any political subdivision of the 
 Commonwealth, or the United States; or (b) provided by a public or private 
 nonprofit charitable organization or establishment to elderly, infirm, blind, 
 handicapped, or needy persons in their homes, or at central locations; or (c) 
 provided by private establishments that contract with the appropriate agency of 
 the Commonwealth to offer food, food products, or beverages for immediate