[Adopted 6-24-1991]
The following words shall for the purpose of
this article have the following respective meanings, except where
the context clearly indicates a different meaning:
A person who furnishes meals on the premises of another person.
Any prepared food and drink ready for human consumption,
including alcoholic beverages, offered or held out for sale by a restaurant
or caterer for the purpose of being consumed by an individual or group
of individuals at one time to satisfy the appetite. All such food
and drink shall be included, whether intended to be consumed on the
seller's premises or elsewhere, whether designated as breakfast, lunch,
dinner, supper or by some other name, and without regard to the manner,
time or place of service.
Any establishment in the Town whose business includes offering
to the public meals prepared either for consumption on premises or
to carry from the premises for consumption, and for which the owner
or operator thereof receives compensation, including but not limited
to places or businesses known as bars, cafes, cafeterias, coffee shops,
clubs, delicatessens, diners, dining rooms, eateries, grills, lunch
counters, restaurants, or snack bars. This definition shall also include
convenience stores, service stations and like business establishments
which prepare and sell sandwiches, hot dogs, hamburgers, soft drinks
and similar food and drink items.
[Amended 10-16-1995; 6-3-2008; 6-19-2017]
In addition to all other taxes of every kind, now or hereafter
imposed on meals, there is hereby imposed and levied on each and every
meal sold by restaurants and caterers within the Town, as defined
herein, a tax equivalent to 7% of the total amount paid for such meals.
No tax shall be payable hereunder on:
A.
Meals prepared or served by any school, hospital,
medical clinic, convalescent home, or home for the aged to their students,
patients, residents or employees, or food served to employees in connection
with their employment and paid for by the employer.
B.
Food and beverages sold through vending machines.
C.
Meals purchased with food coupons issued by the United
States Department of Agriculture.
D.
All nonprofit organizations will be exempt from paying
a meals tax.
[Added 6-27-2000]
A.
Every person receiving any payment for meals with
respect to which a tax is levied under this article shall collect
the amount of tax hereby imposed from the person paying for such meal
at the time payment for such meal is made.
B.
All money collected as taxes under this article shall
be deemed to be held in trust by the seller collecting same until
remitted to the Town as provided in this article.
A.
The person collecting any tax levied under this article
shall make out a report upon forms, setting forth information as the
Town Treasurer may prescribe and require, showing the amount collected
and the tax required to be collected, and shall sign and deliver the
same to the Town Treasurer with a remittance of such tax to the Town
Treasurer.
B.
Such reports and remittances shall be made on or before
the 20th day of the month following each calendar month and covering
the amount of tax collection during the preceding calendar month.
C.
A person required to collect the tax levied under
this article shall preserve for a period of two years records showing
the meals sold upon which such tax is imposed, the amount charged
for each, the date of sale, the tax due and the tax collected.
If any person shall fail or refuse to remit
to the Town Treasurer the tax required to be collected and paid under
this article within the time and in the amount specified in this article,
there shall be added to such tax by the Town Treasurer a penalty of
10%, or $10, whichever is greater; and if the tax shall remain delinquent
and unpaid for a period of one month from the date the same is due
and payable, there shall be in addition added to such tax by the Town
Treasurer interest at the rate of 1% per month on the amount of the
tax for each month or portion thereof from the date upon which the
tax is due as provided in this article.
If any person required to collect and remit
the tax imposed by this article fails to file a statement and a remittance
of it or the Town Treasurer has reasonable cause to believe that an
erroneous statement has been filed, the Town Treasurer may proceed
to determine the amount due the Town and in connection therewith shall
make investigation and take testimony and other evidence as may be
necessary; provided, however, that notice and opportunity to be heard
be given any person who may become liable for the amount owed prior
to any determination by the Town Treasurer.
Whenever any person required to collect and pay to the Town a tax under § 148-40 shall quit or otherwise dispose of his or her business, any tax under the provision of this article shall become immediately due and such person shall immediately make a report and pay the tax due.
It shall be the duty of the Town Treasurer to ascertain the name of every person who is a caterer or is operating a restaurant in the Town liable for the collection of the tax levied by § 148-40. The Town Treasurer shall have the power to adopt rules and regulations not inconsistent with the provisions of this article for the purpose of carrying out and enforcing the payment, collection and remittance of the tax herein levied, and a copy of such rules and regulations shall be on file and available for public examination in the office of the Town Treasurer. Failure or refusal to comply with any rules and regulations promulgated under this section shall be deemed a violation of this article.
Any person violating or failing to comply with
any of the provisions of this article, shall upon conviction thereof,
be fined not more than $1,000, or may be imprisoned for a period not
exceeding six months or punished by both such fine and imprisonment.
Each such violation shall constitute a separate violation. Such conviction
shall not relieve any such person from the payment, collection or
remittance of taxes, penalties and interest imposed by or provided
for in this article.
