A restaurant as defined within subdivision 9 of section 35.1-1 of the Code of Virginia is any place where food is prepared for service to the public on or off the premises.
Restaurants include but are not limited to:
|Amusement parks||Hot dog stands|
|Bowling alleys||Mobile food services|
|Cafeterias||Public and private clubs|
|Caterers (Licensed in Charlottesville)||Push carts|
|Coffee shops||Short order places|
|Concession stands||Skating rinks|
Also included on a limited basis are:
- Bakeries - if there is a sit-down area
- Colleges and Universities when selling to non-students or non-employees
- Hospitals and Nursing Homes when selling to employees and the general public
- Industrial Cafeterias when selling to the general public
Food served from delicatessen counters at Convenience and Grocery Stores is also subject to the tax.