Prince George County |
Code of Ordinances |
Chapter 74. TAXATION |
Article XII. MEALS AND BEVERAGES SOLD FOR HUMAN CONSUMPTION |
§ 74-471. Definitions.
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. Words, terms and phrases used in this article that are not defined in this section shall have the meanings ascribed to them under section 1-2 of this Code, if any, and, if not defined therein, the meaning commonly attributable to them in normal and customary usage:
Beverage means alcoholic beverages as defined in Code of Virginia, § 41-100 and nonalcoholic beverages served as a part of a meal and purchased in and from a food establishment.
Caterer means a person who furnishes food, beverages, or both on the premises of another, for compensation.
Commissioner means the commissioner of the revenue of the county and any of his duly authorized deputies, assistants, employees or agents.
Food means all food 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 means any place where food is prepared for service to the public on or off the premises or any place where food is served, including but not limited to lunchrooms; restaurants; short-order places; cafeterias; coffeeshops; cafes; taverns; delicatessens; dining accommodations of public or private corporations; dining rooms of public and private schools and colleges; mobile points of food service such as pushcart operations, hot dog stands and similar operations; and grocery stores and convenience stores selling prepared foods ready for human consumption at a delicatessen counter.
Meal means any prepared food and beverage, as defined in this section, 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 in this article, 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.
Purchaser means any person who purchases food in or from a food establishment, caterer or other vendor.
Seller means any person who sells food in or from a food establishment and any caterer.
(Code 1988, § 13-276; Ord. No. O-00-009, 8-1-2000)
Cross reference— Definitions generally, § 1-2.
(Code 1988, § 13-276; Ord. No. O-00-009, 8-1-2000)
Cross reference
Definitions generally, § 1-2.