ARTICLE X. TAX ON PREPARED FOOD AND BEVERAGE

Sec. 21-150. 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:

Caterer. A person who furnishes food on the premises of another for compensation.

Commissioner of the revenue. The Commission of the Revenue of the County of York, Virginia, and any of his duly authorized deputies, assistants, employees or agents.

Food. Any and all edible refreshments or nourishment, liquid or otherwise, including alcoholic beverages as defined in section 4.1-100, Code of Virginia, and non alcoholic beverages served as part of a meal, purchased in or from a restaurant or from a caterer, whether or not prepared in such restaurant or by such caterer, and whether or not consumed on the premises of such restaurant or caterer, and without regard to the manner, time, or place of service. The term shall not include "food" as defined in the federal Food Stamp Act of 1977 (7 U.S.C. §2012, as it may be amended from time to time), except that the term shall include sandwiches, salad bar items sold from a salad bar, prepackaged single-serving salads consisting primarily of an assortment of vegetables, and non-factory sealed beverages.

Person. Any individual, corporation, company, association, firm, partnership or any group of individuals acting as a unit.

Purchaser. Any person who purchases food in or from a restaurant or from a caterer.

(a) Any place where food is prepared for service to the public whether on or off the premises;

(b) Any place where food is served to the public; or

(c) Any place or operation which prepares or stores food for distribution to person of the same business operation or of a related business operation for service to the public.

Examples include: dining room, grill, coffee shop, cafeteria, cafe, snack bar, lunch counter, lunchroom, short order place, tavern, delicatessen, confectionery, bakery, eating house, eatery, drugstore, catering service, lunch wagon or truck, pushcart or other mobile facility that sells food, dining facility in a public or private club, resort, bar or lounge, kitchen facility of a hospital or nursing home, and dining facility of a public or private school or college.

Seller. Any person who sells food in or from a restaurant or as a caterer.

Snack food. Chewing gum, candy, popcorn, peanuts and other nuts, and unopened prepackaged cookies, donuts, crackers, potato chips and other items of essentially the same nature and consumed for essentially the same purpose.