RESOLUTION

A Resolution to Initiate a Referendum During the November Presidential Election for the Imposition of a Food and Beverage Tax in Fauquier County

            WHEREAS, any county is authorized by Section 58.1-3833 of the Code of Virginia to levy a tax on food and beverages sold by a restaurant, not to exceed four percent of the amount charged for such food or beverage; and

            WHEREAS, such tax shall not be levied on food and beverages sold through vending machines, but grocery stores and convenience stores selling prepared food are subject to the tax; and

            WHEREAS, the Code of Virginia permits such a tax to be levied if the tax is approved in a referendum held in accordance with Section 24.2-684 and initiated by a resolution of the Board of Supervisors; and

WHEREAS, this tax shall not be levied within the Corporate limits of the Towns of Remington, The Plains and Warrenton; and

            WHEREAS, it is the intention of the Fauquier County Board of Supervisors to initiate a referendum for the imposition of a four percent food and beverage tax by resolution of the Board; and

            WHEREAS, it is the intention of the Board of Supervisors that the referendum take place during the November 4, 2008 general election; and

            WHEREAS, it is the intention of the Board of Supervisors that revenues obtained through the imposition of a food and beverage tax be applied to the financing, maintenance and construction of County and School capital projects; now, therefore, be it

            RESOLVED by the Fauquier County Board of Supervisors this 12th day of June 2008, That the Board of Supervisors, by this resolution, hereby initiates a referendum to be held during the November 4, 2008 general election for the imposition of a four percent food and beverage tax to be applied toward the financing, maintenance and construction of County and School capital projects; and, be it

            RESOLVED FURTHER, That the Board of Supervisors hereby requests the Circuit Court of Fauquier County, Virginia to order an election on November 4, 2008, on the following question pursuant to Section 58.1-3833, as amended, provided that such date is at least sixty (60) days after the date on which the Court enters its order.  The ballot question shall be as follows, subject to such amendments as may be required by the Circuit Court in the Order scheduling the referendum:

SPECIAL ELECTION

NOVEMBER 4, 2008

                        QUESTION: Shall Fauquier County be authorized to levy a tax within the County, but not including the towns of Warrenton, Remington and The Plains, as permitted by Section 58.1-3833 of the Code of Virginia, on foods and beverages sold for human consumption by restaurants and on prepared sandwiches and single-meal platters sold at delicatessen counters by grocery stores and convenience stores not to exceed four percent of the amount charged for such food and beverages to be applied toward the financing, maintenance and construction of County and School capital projects?

                        (   ) YES

                        (   )  NO

A Copy Teste
 Paul S. McCulla
Clerk to the Board of Supervisors

 

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