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 Gate City
 Code of Ordinances
 Chapter 24. TAXATION
 Article III. MEALS TAX

§ 24-26. Definitions.  

Latest version.

  • The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

    Cater means the furnishing of food, beverages, or both on the premises of another, for compensation.

    Collector means the town treasurer or designee.

    Food means all food, beverages or both, including alcoholic beverages, purchased in or from a food establishment, whether prepared in such rood establishment or not, and whether consumed on the premises or not, and without regard to the manner, time or place or service.

    Food establishment means any place in or from which food or food products are prepared, packaged, sold or distributed in the town, 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 shops, 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 means 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 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.

    Treasurer means the treasurer and any duly designated deputies, assistants, inspector or other employees.

    (Comp. Ords., § 6.6.1; Ord. of 6-13-2000)

(Comp. Ords., § 6.6.1; Ord. of 6-13-2000)