Sec. 13-182.  Definitions.

As used in this article, the following words and phrases shall have the meanings ascribed to them in this section, except where the context clearly indicates or requires a different meaning:


City shall mean the City of Norfolk and the area within the corporate limits of the City of Norfolk.


Alcohol sales establishment shall mean any establishment offering the public food and/or beverages, alcoholic or non-alcoholic, for consumption on the premises or off the premises of the establishment. Such establishments include, but are not limited to, bars, taverns, night clubs, dance halls, restaurants, liquor stores, convenience stores, grocery stores, race tracks, and arenas.


Food shall include all edible refreshment or nourishment, whether solid, semi-solid, liquid or otherwise.


Person shall mean any natural person, individual, partnership, association, organization or corporation of any kind or character engaging in the business of operating a restaurant or alcohol sales establishment.


Restaurant shall mean any place that is kept, used, maintained, advertised, or held out to the public as a place where food is prepared and sold for immediate consumption on the premises. It shall include the sales of food in a restaurant with facilities for consumption on the premises even if the food and beverages are not actually consumed on the premises, including the receipts from "take out," "drive through," or "to go" food, and receipts from the sale of food and beverages from a vending machine, or as a concession at a race track, arena, carnival, or similar event. Restaurant includes, but is not limited to, cafes, grills, bistros, delicatessens, coffee shops, bakeries, lunch counters, sandwich stands, temporary stands, grocery stores, convenience stores, and supermarkets. The term includes a space or area within a hotel, motel, bed and breakfast, boarding house, hospital, office building, or reception hall where food is sold or consumed if a separate charge is made for such food.


Taxpayer shall mean any person engaged in the business of operating a restaurant or alcohol sales establishment as herein defined who is required to pay the tax herein imposed.


Source:  Ord. No. 5143, 2, 11-15-10