35.1-25 - Exemptions. - Virginia Statutes

§ 35.1-25. Exemptions.

The provisions of this title applicable to restaurants shall not apply to:

1. Boardinghouses that do not accommodate transients;

2. Cafeterias operated by industrial plants for employees only;

3. Churches, fraternal, school and social organizations, and volunteer firedepartments and rescue squads which hold occasional dinners, bazaars, andother fund raisers of one or two days' duration, at which food prepared inthe homes of members or in the kitchen of the church, school or organizationis offered for sale to the public;

4. Grocery stores, including the delicatessen portion which is a part of agrocery store selling exclusively for off-premises consumption, and placesmanufacturing or selling packaged or canned goods;

5. Churches which serve meals consisting of food prepared in the homes ofmembers or in the kitchen of the church for their members or their invitedguests; or

6. Convenience stores or gas stations that are subject to the Department ofAgriculture and Consumer Services' Rules and Regulations Pertaining to theSanitary and Operating Procedures in Retail Food Stores or any regulationssubsequently adopted and that (i) have 15 or fewer seats at which food isserved to the public on the premises of the convenience store or gas stationand (ii) are not associated with a national or regional restaurant chain.Notwithstanding this exemption, such convenience stores or gas stations shallremain responsible for collecting any applicable local meals tax.

(Code 1950, § 35-38; 1962, c. 629; 1972, c. 493; 1981, c. 468; 1982, c. 51;1993, c. 201; 2004, c. 227; 2010, cc. 86, 594.)