Every seller of food with respect to which a tax is levied under this article shall
collect the amount of tax imposed under this article from the purchaser on whom the
tax is levied at the time payment for such food becomes due and payable, whether payment
is to be made in cash or on credit by means of a credit card or otherwise. The amount
of tax owed by the purchaser shall be added to the cost of the food by the seller
who shall pay the taxes collected to the county in the same manner and at the same
times as payments to the county of the county's retail sales tax are made. Except
as may be otherwise expressly set forth in this article, the meals tax imposed under
this article shall be administered and collected by the commissioner in the same manner
as the county's retail sales tax and shall be subject to the same penalties for violations
thereof, including, without limitation, the penalties provided for in Code of Virginia,
§§ 58.1-635 and 58.1-636, except that all civil penalties, payments and reports required
to be made under this article shall be made to the county treasurer, and not to the
state tax commissioner. Taxes collected by the seller shall be held in trust by the
seller for the benefit of the county until remitted to the county.
(Code 1988, § 13-279)
