§ 20-275. Definitions.

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:

Beverage: Alcoholic beverages as defined in Virginia Code § 4.1-100 and nonalcoholic beverages served as a part of a meal and purchased in and from a food establishment.

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

Collector: The commissioner of revenue or designee.

Commissioner: The commissioner of revenue and any duly designated deputies, assistants, inspector or other employees.

Treasurer: The county treasurer and any of his/her duly authorized deputies and agents.

Food: 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: 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, lunch rooms, short order places, cafeterias, coffee shops, cafes, taverns, delicatessens, dining accommodations of public or private corporations, dining accommodations of public and private schools and colleges, mobile points of food service, such as push cart 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: Meal shall mean any prepared food and beverage as defined herein 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.

(Res. No. 13-07-2000, 7-18-00)

(Res. No. 13-07-2000, 7-18-00)