HomeMy Public PortalAbout1995_05_09_O012The Town of
Leesburg,
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ORDINANCE NO. 95-0-12
AN ORDINANCE:
AME~ING
DEFINITIONS OF SI~!J,ER AND
THE DEFINITION OF PURCHASER
PRESENTED May 9, 1995
ADOPTED May 9, 1995
SECTION 17-95 OF THE TOWN CODE TO CHANGE THE
RESTAURANT AND TO INCLUDE
WHEREAS, Ordinance No. 86-0-30 adopted on June 25, 1986, established the meals tax in the
Town of Leesburg;, and
WHEREAS, Ordinance No. 91-0-22 adopted on June 25, 1991, increased the meals tax rate from
two percent to two and one-half percent; and
WHEREAS, a public hearing was held before the Town Council on April 11, 1995, to hear public
input regarding a proposed increase in meals tax from 2.5% to 4.0%; and
THEREFORE, ORDAINED by the Council of the Town of Leesburg in Virginia as follows:
ARTICLE IV - MEALS TAX
Section 17-95. Definitions.
Restsurant. Any place or thing in the town from which or in which meals are sold, including
but not limited to places of business known as bars, cafes, cafeterias, coffee shops, clubs, delicatessens,
diners, dining rooms, eateries, grills, lunch counters, restaurants, snack bars, grocery stores, convenience
stores, ................ ~ ................
ca~s or other mobile ~acilities from which meals are sold or ~urnished but do not include retail merchants
whose non-food items account for at least 95% of total retail sales and whose food sales are pre-packaged
snack items.
Seller. Any person or entity, including but not limited to a restaurant or caterer who sells or
offers for sale a meal, or any person or entity who is required to have a restaurant operator's permit
issued by the Loudoun County Department of Environmental Health.
AN ORDINANCE
-2-
AMENDING SECTION 17-95
SELLER AND RESTAURANT
TO
CHANGE
THE
Purchaser. Any person or entity who purchases a meal.
This ordinance shall become effective upon its passage.
PASSED this 9th day of May, 1995.
J em, Mayor
Town of Leesburg
DEFINITIONS OF
ATTEST:
Clerk of Council
O:m.taxes