Sec. 13-183.  Tax Imposed; Collection of Tax.

(a) On or after February 1, 2011 and in each calendar month thereafter there is hereby imposed a restaurant and alcohol sales establishment occupational tax upon each and every person operating a restaurant or alcohol sales establishment within the city for any period of time during a calendar month. The amount of such tax shall be two percent (2%) of all gross receipts for each calendar month derived from the restaurant or alcohol sales establishment subject to this tax. Such tax shall be imposed on the gross receipts resulting from the sales of food within the city which are subject to the sales and use tax imposed by Chapter 2, Article III, Sec. 2-34 of the City of Norfolk Municipal Code.

(b) The person engaged in operating a restaurant or alcohol sales establishment may itemize the tax levied on a bill, receipt, or other invoice to the purchaser, but each person engaged in such business shall remain liable for the tax imposed by this article.

Source:  Ord. No. 5143, § 2, 11-15-10