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HomeMy Public PortalAbout1995_05_09_O012The Town of Leesburg, rg nm 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