Fairfax County |
Code of Ordinances |
Chapter 4. Taxation and Finance. |
Article 9. Mixed Beverage License Tax. |
§ 4-9-1. Imposition; amounts; penalty.
(a)
There is hereby imposed and levied by the County upon each and every person holding a mixed beverage restaurant license for an establishment located within the County, a County license tax in the following sums:
(1)
Persons operating restaurants, including restaurants located on premises of and operated by hotels and motels:
(A)
Two Hundred Dollars ($200.00) per annum for each restaurant with a seating capacity at tables for fifty (50) to one hundred (100) persons,
(B)
Three Hundred Fifty Dollars ($350.00) per annum for each restaurant with a seating capacity at tables for more than one hundred (100) but not more than one hundred fifty (150) persons, and
(C)
Five Hundred Dollars ($500.00) per annum for each restaurant with a seating capacity at tables for more than one hundred fifty (150) persons.
(2)
A private, non-profit club operating a restaurant located on the premises of such club, Three Hundred Fifty Dollars ($350.00) per annum.
(b)
Any person holding a mixed beverage restaurant license for an establishment located within the County who fails to pay the County license shall be guilty of a misdemeanor, and upon conviction thereof shall be punished in accordance with Section 1-1-12. (2-12-69; 1961 Code, § 25-62; 26-92-4.)