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CITY OF VIRGINIA BEACH v. VA. RESTAURANT

Record No. 821638.

341 S.E.2d 198 (1986)

CITY OF VIRGINIA BEACH, Virginia v. VIRGINIA RESTAURANT ASSOCIATION, INC., et al.

Supreme Court of Virginia.

March 7, 1986.

Attorney(s) appearing for the Case

Mark E. Slaughter, Asst. City Atty. (J. Dale Bimson, City Atty., on briefs), for appellant.

John W. Drescher (Jonathan L. Hauser; Pickett, Lyle, Siegel, Drescher & Croshaw, P.C., Virginia Beach, on brief), for appellees.

Amicus Curiae: Virginia Municipal League (Howard W. Dobbins, William A. Young, Jr.; Wallerstein, Goode & Dobbins, Richmond, on brief), for appellant.

City of Chesapeake, Va. (Ronald S. Hallman, City Atty., Linda W. Groome, Terry M. Burt, Asst. City Attys., on brief), for appellant.

Present: All the Justices.

THOMAS, Justice.

This appeal concerns the power of a city to impose a sales tax upon "meals" where that term is defined to include alcoholic beverages.

Since June 1, 1976, the City of Virginia Beach, by ordinance, has imposed a 3% retail sales tax on all food sold in restaurants in the city. The ordinance defined "food" to include "any and all refreshments and nourishment, liquid or otherwise." Virginia Beach City Code § 35-136. Effective June 1, 1981...

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