HomeMy Public PortalAbout1995_05_23_O015 Amending the TC to increase the meals tax to 3.5 percent The Town of
Leesburg,
Virginia
ORDINANCE NO.
AN ORDINANCE:
PRESENTED May 23, 1995
95-O-15 ADOPTED May 23, 1995
AMENDING SECTION 17-96 OF THE TOWN CODE TO REVISE THE
MEALS TAX RATE
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
WHEREAS, Ordinance No. 95-0-12 adopted on May 9, 1995, revised the definitions of seller
and restaurant and included the definition of purchaser; and
WHEREAS, the town's budget for fiscal year 1996 requires revenue from an increase in the
meals tax rate:
THEREFORE, ORDAINED by the Council of the Town of Leesburg in Virginia as follows:
Section 17-96. Levy_ of Tax.
In addition to all other taxes and fees of any kind now or hereafter imposed by/aw, a tax
is hereby imposed and levied on each and every purchaser of each and every meal served, sold or
delivered in the town by a restaurant or caterer at the rate of two three and one-half percent of the
amount paid for the meal. There shall be no tax if the total amount paid is $0.50 or less; on larger
amounts a fractional cent of tax due shall be rounded to the next higher cent.
This ordinance shall become effective July 1, 1995.
PASSED this 23rd day of May, 1995.
Ja~nes E. Clem, Mayor
Town of Leesburg
ATTEST:
Clerk of C~ounci~~