HomeMy Public PortalAbout1991_06_25_O022 Amending the TC to increase the Meals Tax from 2 percent to 2.5 percentThe Town of
Leesburg,
Virginia
ORDINANCE NO.
AN ORDINANCE:
PRESENTED June 25, 1991
91-0-22 ADOPTED June 25, 1991
AMENDING ARTICLE IV, CHAPTER 17, SECTION 17-96 OF THE TOWN CODE,
"MEALS TAX", BY INCREASING THE TAX RATE FROM TWO PERCENT TO
TWO AND ONE HALF PERCENT
WHEREAS, the Town of Leesburg imposes a 2% tax on the cost of prepared foods; and
WHEREAS, this Council deems the levy of such a tax on prepared food necessary to pay the debts,
defray the expenses, accomplish the purposes and perform the functions of the town; and
WHEREAS, during Council deliberation on the proposed budget for the fiscal year ending June 30,
1992, it was decided to increase the tax on prepared foods to the rate of two and one-half percent; and
WHEREAS, the one half of one percent increase in the meals tax will be used to offset the cost
of funding the Loudoun Convention and Visitors Bureau, Thomas Balch Library renovation, events that
attract visitors to Leesburg such as First Night Leesburg, Bluemont Concert Series, Leesburg Renaissance
and other costs related to special events.
THEREFORE, ORDAINED by the Council of the Town of Leesburg in Virginia as follows:
SECTION I. The Town Code is amended to read as follows:
Section 17-96. Levy of Tax.
In addition to all other taxes and fees of any kind now or hereafter imposed by law, a tax
is hereby imposed and levied on each and every purchaser of each and every meal, sold or delivered in
the town by a restaurant or caterer at the rate of two and one-half percent of the amount paid for the
meal. There shall be no tax if the total amount paid is fifty cents or less; on larger amounts a fractional
cent of tax due shall be rounded to the next higher cent.
SECTION II. The provisions of this article are hereby declared to be severable. If any clause,
sentence, section or part of this ordinance shall for any reason be adjudged to be invalid, such invalidity
shall not affect the parts which are not adjudged to be invalid.
SECTION III. All prior ordinances and resolutions in conflict herewith are repealed.
SECTION IV. This ordinance shall become effective July 1, 1991.
PASSED this 25th day of June, 1991.
Robert E. Sevila, Mayor
Town of Leesburg