HB 255 Food and beverages/meals tax; changes in food definition, study.
Vincent F. Callahan, Jr. | all patrons    ...    notes
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Summary as passed: (all summaries)
Food and beverages/meals tax; changes in food definition. Amends the federal Food Stamp definition of "food" for purposes of the local food and beverages/meals tax by allowing the tax to be levied on 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. In addition, it clarifies that alcoholic beverages sold in factory sealed containers and purchased for off-premises consumption shall not be subject to the tax.

Finally, a second enactment clause directs the Commission on Virginia's State and Local Tax Structure for the 21st Century to study the fiscal impact on localities if they were required to compensate businesses that collect the meals tax on food and beverages by allowing the businesses to retain a percentage of the revenue collected. In conducting the study, the Commission shall consult with the Virginia Municipal League, the Virginia Association of Counties and all interested industry groups. The bill incorporates House Bills 49 and 156.

Full text:
01/12/00  House: Presented & ordered printed 004685660  pdf
02/07/00  House: Committee substitute printed 008878924-H1  pdf
03/15/00  House: Bill text as passed House and Senate (HB255ER)  pdf
04/24/00  Governor: Acts of Assembly Chapter text (CHAP0626)  pdf

01/12/00  House: Presented & ordered printed 004685660
01/12/00  House: Referred to Committee on Finance
01/18/00  House: Assigned to Finance sub-committee: 1
02/06/00  House: Reported from Finance with sub (23-Y 0-N)
02/07/00  House: Committee substitute printed 008878924-H1
02/08/00  House: Read first time
02/09/00  House: Read second time
02/09/00  House: Committee substitute agreed to 008878924-H1
02/09/00  House: Engrossed by House - com. sub. 008878924-H1
02/10/00  House: Read third time and passed House (Block Vote) (99-Y 0-N)
02/10/00  House: VOTE: BLOCK VOTE PASSAGE (99-Y 0-N)
02/10/00  House: Communicated to Senate
02/11/00  Senate: Constitutional reading dispensed
02/11/00  Senate: Referred to Committee on Finance
03/01/00  Senate: Reported from Finance (16-Y 0-N)
03/02/00  Senate: Const. reading disp., passed by for the day (38-Y 0-N)
03/02/00  Senate: VOTE: CONST. RDG. DISPENSED R (38-Y 0-N)
03/03/00  Senate: Read third time
03/03/00  Senate: Passed Senate (39-Y 0-N)
03/03/00  Senate: VOTE: PASSAGE R (39-Y 0-N)
03/15/00  House: Bill text as passed House and Senate (HB255ER)
03/16/00  House: Enrolled
03/16/00  House: Signed by Speaker
03/17/00  Senate: Signed by President
04/08/00  Governor: Approved by Governor-Chapter 626 (effective 7/1/00)
04/24/00  Governor: Acts of Assembly Chapter text (CHAP0626)