[Ord. of 7-1-2000; amended by Ord. No.
2005-4, 2-28-2005; 2-22-2010]
The following words and phrases, when used in this article,
shall have, for the purposes of this article, the following respective
meanings, except where the context clearly indicates a different meaning:
CATER
To furnish food, beverages, or both on the premises of another,
for compensation.
COMMISSIONER
The Commissioner of Revenue of the City and any of his or
her duly authorized deputies and agents.
FOOD
All food, beverages, or both, including alcoholic beverages,
purchased in or from a food establishment, whether prepared in such
food establishment or not, and whether consumed on the premises or
not, and without regard to the manner, time or place of service.
FOOD ESTABLISHMENT
Any place in or from which food or food products are prepared,
packaged, sold or distributed in the City, including, but not limited
to, any restaurant, dining room, grill, coffee shop, cafeteria, cafe,
snack bar, lunch counter, convenience store, movie theater, delicatessen,
confectionery, bakery, eating house, eatery, drugstore, ice cream/yogurt
shop, lunch wagon or truck, pushcart or other mobile facility from
which food is sold, public or private club, resort, bar, lounge, or
other similar establishment, public or private, and shall include
private property outside of and contiguous to a building or structure
operated as a food establishment at which food or food products are
sold for immediate consumption.
MEAL
Any prepared food or drink offered or held out for sale by
a food establishment for the purpose of being consumed by any person
to satisfy the appetite and which is ready for immediate consumption.
All such food and beverage, unless otherwise specifically exempted
or excluded herein, shall be included, whether intended to be consumed
on the seller's premises or elsewhere, whether designated as breakfast,
lunch, snack, dinner, supper or by some other name, and without regard
to the manner, time or place of service.
SELLER
Any person who sells a meal.
TREASURER
The Treasurer or any of his or her authorized employees.
[Ord. of 7-1-2000; amended by Ord. of 5-29-2001(1)]
There is hereby imposed and levied by the City on each person
a tax at the rate of 6 1/2% on the amount paid for meals purchased
from any food establishment, whether prepared in such food establishment
or not, and whether consumed on the premises or not.
[Ord. of 7-1-2000]
Any person operating a food establishment shall not advertise,
directly or indirectly, that the food establishment will absorb or
pay all or any part of the tax imposed by this article.
[Ord. of 7-1-2000; amended by Ord. No.
2005-4, 2-28-2005; 2-22-2010]
(a) It shall be the duty of every person required by this article to
pay to the City the taxes imposed by this article to make a report
thereof setting forth such information as the Commissioner may prescribe
and require, including all purchases taxable under this article, the
amount charged the purchaser for each such purchase, the date thereof,
the taxes collected thereon and the amount of tax required to be collected
by this article. Such report shall be signed and delivered to the
Commissioner with a remittance of the tax on or before the last day
of each month, covering the amount of tax collected during the preceding
month. If the remittance is made by check or money order, it shall
be made payable to the City of Franklin.
(b) Such records shall be kept and preserved for a period of five years.
The Commissioner or his or her duly authorized agents shall have the
power to examine such records at reasonable times and without unreasonable
interference with the business of such person, for the purpose of
administering and enforcing the provisions of this article and to
make transcripts of all or any parts thereof.
(c) If any person, whose duty it is to do so, shall fail to collect the
tax imposed by this article and make the reports and remittances required
hereunder, the Commissioner may obtain the facts and information on
which to base an estimate of the amount due from the seller's records,
determine and assess against the seller the tax and penalties due,
and notify such seller thereof, by registered mail sent to the seller's
last known place of address, after which the total tax and penalties
due shall be payable within 10 days of the receipt of such notice.
[Ord. of 7-1-2000; amended by Ord. No.
2005-4, 2-28-2005; 2-22-2010]
(a) It shall be the duty of the Commissioner to ascertain the name and
address of every person in the City operating a food establishment
in the City liable for collection of the tax levied under this article
who fails, refuses or neglects to collect such tax and make the reports
and remittances required hereunder.
(b) The Commissioner shall turn over to the Treasurer all remittances
and copies of reports received hereunder within 15 days of receipt
thereof.
[Ord. of 7-1-2000; amended by Ord. No.
2005-4, 2-28-2005; 2-22-2010]
The Treasurer shall have the power and duty of collecting the
taxes imposed and levied hereunder and shall cause the same to be
paid into the general treasury of the City.
[Ord. of 7-1-2000]
If any person, whose duty it is to do so, shall fail or refuse
to remit to the Commissioner of Revenue the tax required to be collected
and paid under this article, then there shall be added to such tax
a penalty in the amount of 5% for each additional 30 days or fraction
thereof, not to exceed 25% in the aggregate.
[Ord. of 7-1-2000; amended by Ord. No.
2003-10, 7-28-2003]
(a) Any person willfully failing or refusing to file a return as required
under this article shall, upon conviction thereof, be guilty of a
Class 1 misdemeanor.
(b) Any person who wrongfully and fraudulently uses meals taxes collected other than by remitting them to the Commissioner as required by §
27-165 above shall be guilty of embezzlement. Embezzlement hereunder of an amount less than $200 shall constitute a Class I misdemeanor.
(c) Any corporate, partnership or limited liability company officer,
as defined in Code of Virginia, § 58.1-3906, who willfully
fails to pay, collect or truthfully account for or pay over such tax,
or who willfully attempts in any manner to evade or defeat such tax
or the payment thereof, shall, in addition to any other penalties
imposed by law, be liable for a penalty in the amount of the tax evaded
or not paid, collected, or accounted for and paid over, to be assessed
and collected in the same manner as such taxes are assessed and collected.
(d) Each violation of or failure to comply with this article shall constitute
a separate offense. Conviction of any such violation shall not relieve
any person from the payment, collection or remittance of the tax as
provided in this article.