In addition to all other taxes and fees of any kind imposed by law, a meals tax pursuant
to Code of Virginia, § 58.1-3833 is hereby levied and imposed on the purchase of all
food and beverages served, sold or delivered for human consumption in the county in
or from a food establishment, whether prepared in such food establishment or not,
or prepared by a caterer. The rate of this tax shall be four percent of the amount
paid for such food. In the computation of this tax, any fraction of one-half cent
or more shall be treated as $0.01.
(Code 1988, § 13-278)
