Botetourt County |
Code of Ordinances |
Chapter 23. TAXATION |
Article XI. TAX ON PREPARED FOOD AND BEVERAGES |
§§ 23-300—23-314. Reserved. |
§ 23-315. Definitions. |
§ 23-316. Levy. |
§ 23-317. Collection of tax by seller. |
§ 23-318. Report of taxes collected; remittance; preservation of records. |
§ 23-319. Duty of seller when going out of business. |
§ 23-320. Discount. |
§ 23-321. Enforcement; duty of commissioner of revenue. |
§ 23-322. Procedure upon failure to collect, report, etc. |
§ 23-323. Exemptions; limits on application. |
§ 23-324. Gratuities and service charges. |
§ 23-325. Penalty for violation of article. |
§§ 23-326—23-330. Reserved. |
Footnotes: --- (12) ---
Editor's note— Resolution No. 00-09-08, adopted Sept. 19, 2000, repealed §§ 23-300—23-314 and enacted similar provisions to read as herein set out in §§ 23-315—23-325. Said resolution shall be in effect on July 1, 2000. |