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Local Ballot Question

Patrick County
Food and Beverage Tax

Nov. 8, 2016

Would authorize Patrick county to impose a 4% tax on food and beverages sold by restaurants.

Shall there be imposed a tax in the amount of four percent upon food and beverages sold, for human consumption, by a restaurant, as defined in subdivision 9 of Section 35.1-1 of the Code of Virginia, which tax shall not be levied on food and beverages sold through vending machines ... (More)

...or by (1) boardinghouses that do not accommodate transients; (2) cafeterias operated by industrial plants for employees only; (3) restaurants to their employees as part of their compensation when no charge is made to the employee; (4) 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 $100,000.00 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; (5) churches that serve meals for their members as a regular part of their religious observances; (6) public or private elementary or secondary schools, colleges, and universities to their students or employees; (7) hospitals, medical clinics, convalescent homes, nursing homes, or other extended care facilities to patients or residents thereof; (8) day care centers; (9) homes for the aged, infirm, handicapped, battered women, narcotic addicts, or alcoholics; or (10) 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 consumption at concession prices to elderly, infirm, blind, handicapped, or needy persons in their homes or at central locations.