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BOARD OF SUPERVISORS
COUNTY OF RUSSELL
LEBANON, VIRGINIA
Ordinance
At a regular meeting of the Russell County Board of Supervisors held in the Russell
County Government Center, Lebanon, Virginia on the 3rd day of May, 2021:
Present           Vote
Rebecca Dye, Chairperson        Yes
Tim Lovelace, Vice Chairman       Yes
Lou Ann Wallace         Yes
Carl Rhea          Yes
David Eaton          Yes
Steve Breeding         Yes
Oris Christian           Yes
On motion of Lou Wallace, seconded by Steve Breeding, which carried 7-0, the
following ordinance was adopted:
RUSSELL COUNTY FOOD AND BEVERAGE TAX
ORDINANCE
WHEREAS, § 58.1-3833 et seq. of the Code of Virginia (1950), as amended, authorizes
Russell County, Virginia to levy food and beverage tax upon the sale and use of food and
beverages sold, for human consumption, by a restaurant, as such term is defined in § 35.1-1.
NOW, THEREFORE, BE IT ORDAINED by the Board of Supervisors of Russell
County, Virginia, pursuant to the authority granted to it by § 58.1-3833 et seq. of the Code of
Virginia (1950), as amended, after notice and public hearing, as required by law, hereby adopts
the following:
BOARD OF SUPERVISORS
COUNTY OF RUSSELL
LEBANON, VIRGINIA
Or
nce
At a regular meeting of the Russell County Board of Supervisors held in the Russell
County Government Center, Lebanon, Virginia on the 3rd day of May, 2021:
Present Vote
Rebecca Dye, Chairperson Yes
Tim Lovelace, Vice Chairman Yes
Lou Ann Wallace Yes
Carl Rhea Yes
David Eaton Yes
Steve Breeding Yes
Oris Christian Yes
On motion of Lou Wallace, seconded by Steve Breeding, which carried 7-0, the
following ordinance was adopted:
RUSSELL COUNTY FOOD AND BEVERAGE TAX
ORDINANCE
WHEREAS, § 58.1-3833 ef seq. of the Code of Virginia (1950), as amended, authorizes
Russell County, Virginia to levy food and beverage tax upon the sale and use of food and
beverages sold, for human consumption, by a restaurant, as such term is defined in § 35.1-1.
NOW, THEREFORE, BE IT ORDAINED by the Board of Supervisors of Russell
County, Virginia, pursuant to the authority granted to it by § 58.1-3833 ef seq. of the Code of
Virginia (1950), as amended, after notice and public hearing, as required by law, hereby adopts
the following:
Definitions
The following words, terms, and phrases, when used in this article, shall have the meanings
ascribed to them in this section, except where the context clearly indicates a different meaning:
Beverage means alcoholic beverages as defined in Code of Virginia, § 4.1-100 and
nonalcoholic beverages served as part of a meal.
Grocery items means any food and foodstuffs, green groceries, including whole fruits and
vegetables, beverages and household goods usually prepackaged or measured into quantities
for household use from containers made for retail grocery or baking sales and usually not
suitable for immediate consumption by the purchaser. Grocery items, sometimes called staples,
include, by way of illustration and not limitation, sugar, flour, spices, dry pasta, loaves of
bread, whole chickens, ground coffee, coffee beans, loose or bagged tea, cooking oils, and
canned and jarred goods.
Meals means any prepared food and beverage sold for human consumption, whether
designated as breakfast, lunch, dinner, supper or by some other name, and without regard to the
manner, time, and place of service or consumption, except that the following do not constitute
meals: (1) grocery items, (2) snack foods alone, (3) beverages alone, and (4) any combination
consisting entirely of snack foods, beverages, or grocery items.
Restaurant means any one of the following:
(1) Any place where food is prepared for service to the public on or off the premises, or
any place where food is served. Examples of such places include but are not limited to
lunchrooms, short order places, cafeterias, coffee shops, cafes, taverns, delicatessens, dining
accommodations of public or private clubs, kitchen facilities of hospitals and nursing homes,
dining accommodations of public and private schools and colleges, and kitchen areas of local
correctional facilities subject to standards adopted under Code of Virginia, § 53.1-68. Excluded
from the definition are places manufacturing packaged or canned foods which are distributed
to grocery stores or other similar food retailers for sale to the public.
(2) Any place or operation which prepares or stores meals for distribution to persons of the
same business operation or of a related business operation for service to the public. Examples
of such places or operations include but are not limited to operations preparing or storing food
for catering services, pushcart operations, hotdog stands, and other mobile points of service.
Such mobile points of service are also deemed to be restaurants unless the point of service and
of consumption is in a private residence.
Snack foods means any candy, chewing gum, peanuts and other nuts, popcorn, cookies,
crackers, donuts, muffins, bagels, and fried or baked goods of a similar nature, potato chips,
ice cream or frozen yogurt, single-serving cakes and pies, and other items of essentially the
same nature consumed for essentially the same purpose.
Definitions
The following words, terms, and phrases, when used in this article, shall have the meanings
ascribed to them in this section, except where the context clearly indicates a different meaning:
Beverage means alcoholic beverages as defined in Code of Virginia, § 4.1-100 and
nonalcoholic beverages served as part of a meal.
Grocery items means any food and foodstuffs, green groceries, including whole fruits and
vegetables, beverages and household goods usually prepackaged or measured into quantities
for household use from containers made for retail grocery or baking sales and usually not
suitable for immediate consumption by the purchaser. Grocery items, sometimes called staples,
include, by way of illustration and not limitation, sugar, flour, spices, dry pasta, loaves of
bread, whole chickens, ground coffee, coffee beans, loose or bagged tea, cooking oils, and
canned and jarred goods.
Meals means any prepared food and beverage sold for human consumption, whether
designated as breakfast, lunch, dinner, supper or by some other name, and without regard to the
manner, time, and place of service or consumption, except that the following do not constitute
meals: (1) grocery items, (2) snack foods alone, (3) beverages alone, and (4) any combination
consisting entirely of snack foods, beverages, or grocery items.
Restaurant means any one of the following:
(1) Any place where food is prepared for service to the public on or off the premises, or
any place where food is served. Examples of such places include but are not limited to
lunchrooms, short order places, cafeterias, coffee shops, cafes, taverns, delicatessens, dining
accommodations of public or private clubs, kitchen facilities of hospitals and nursing homes,
dining accommodations of public and private schools and colleges, and kitchen areas of local
correctional facilities subject to standards adopted under Code of Virginia, § 53.1-68. Excluded
from the definition are places manufacturing packaged or canned foods which are distributed
to grocery stores or other similar food retailers for sale to the public.
(2) Any place or operation which prepares or stores meals for distribution to persons of the
same business operation or of a related business operation for service to the public. Examples
of such places or operations include but are not limited to operations preparing or storing food
for catering services, pushcart operations, hotdog stands, and other mobile points of service.
Such mobile points of service are also deemed to be restaurants unless the point of service and
of consumption is in a private residence.
Snack foods means any candy, chewing gum, peanuts and other nuts, popcorn, cookies,
crackers, donuts, muffins, bagels, and fried or baked goods of a similar nature, potato chips,
ice cream or frozen yogurt, single-serving cakes and pies, and other items of essentially the
same nature consumed for essentially the same purpose.
Levy of tax; amount
For the purpose of funding the operational needs and capital projects of Russell County, there
is hereby imposed and levied by the county a tax on food and beverages sold as meals by
restaurants and on prepared foods ready for human consumption at a delicatessen counter sold
by grocery stores and convenience stores. The rate of the tax shall be six (6) percent of the
sales price. In the computation of this tax, any fraction of one-half cent ($.005) or more shall
be treated as one cent ($.01).
Exemptions
The following transactions shall not be subject to the tax under this ordinance:
(1) Food and beverages sold through vending machines;
(2) Food and beverages sold by boardinghouses that do not accommodate
transients;
(3) Food and beverages sold by cafeterias operated by industrial plants for
employees only;
(4) Food and beverages sold by restaurants to their employees as part of their
compensation when no charge is made to the employee;
(5) Food and beverages sold by volunteer fire departments and rescue squads;
nonprofit churches or other religious bodies; educational, charitable, fraternal, or
benevolent organizations the first three times per calendar year and, beginning with the
fourth time, the first $100,000.00 of gross receipts per calendar year from sales of food
and beverages (excluding gross receipts from the first three times), as a fundraising
activity, the gross proceeds of which are to be used by such church, religious body or
organization exclusively for nonprofit educational, charitable, benevolent, or religious
purposes;
(6) Food and beverages sold by churches that serve meals for their members as a
regular part of their religious observances;
(7) Food and beverages sold by public or private elementary or secondary schools,
colleges, and universities to their students or employees;
(8) Food and beverages sold by hospitals, medical clinics, convalescent homes,
nursing homes, or other extended care facilities to patients or residents thereof;
(9) Food and beverages sold by day care centers;
(10) Food and beverages sold by homes for the aged, infirm, handicapped, battered
women, narcotic addicts, or alcoholics;
Le yf ta mount
For the purpose of funding the operational needs and capital projects of Russell County, there
is hereby imposed and levied by the county a tax on food and beverages sold as meals by
restaurants and on prepared foods ready for human consumption at a delicatessen counter sold
by grocery stores and convenience stores. The rate of the tax shall be six (6) percent of the
sales price. In the computation of this tax, any fraction of one-half cent ($.005) or more shall
be treated as one cent ($.01).
Exemptions
The following transactions shall not be subject to the tax under this ordinance:
(1) Food and beverages sold through vending machines;
(2) Food and beverages sold by boardinghouses that do not accommodate
transients;
(3) Food and beverages sold by cafeterias operated by industrial plants for
employees only;
(4) Food and beverages sold by restaurants to their employees as part of their
compensation when no charge is made to the employee;
(5) Food and beverages sold by volunteer fire departments and rescue squads;
nonprofit churches or other religious bodies; educational, charitable, fraternal, or
benevolent organizations the first three times per calendar year and, beginning with the
fourth time, the first $100,000.00 of gross receipts per calendar year from sales of food
and beverages (excluding gross receipts from the first three times), as a fundraising
activity, the gross proceeds of which are to be used by such church, religious body or
organization exclusively for nonprofit educational, charitable, benevolent, or religious
purposes;
(6) Food and beverages sold by churches that serve meals for their members as a
regular part of their religious observances;
(7) Food and beverages sold by public or private elementary or secondary schools,
colleges, and universities to their students or employees;
(8) Food and beverages sold by hospitals, medical clinics, convalescent homes,
nursing homes, or other extended care facilities to patients or residents thereof:
(9) Food and beverages sold by day care centers;
(10) Food and beverages sold by homes for the aged, infirm, handicapped, battered
women, narcotic addicts, or alcoholics;
(11) Food and beverages sold by age-restricted apartment complexes or residences
with restaurants, not open to the public, where meals are served, and fees are charged
for such food and beverages and are included in rental fees;
(12) Food and beverages when used or consumed and paid for by the Commonwealth
of Virginia, any political subdivision of the Commonwealth of Virginia, or the United
States;
(13) Food and beverages provided by a public or private nonprofit charitable
organization or establishment to elderly, infirm, blind, handicapped, or needy persons
in their homes, or at central locations;
(14) Food and beverages provided by private establishments that contract with the
appropriate agency of the Commonwealth of Virginia to offer food, food products, or
beverages for immediate consumption at concession prices to elderly, infirm, blind,
handicapped, or needy persons in their homes or at central locations;
(15) That portion of the amount paid by the purchaser as a discretionary gratuity in
addition to the sales price;
(16) That portion of the amount paid by the purchaser as a mandatory gratuity or
service charge added by the restaurant in addition to the sales price, but only to the
extent that such mandatory gratuity or service charge does not exceed 20 percent of the
sales price;
(17) Alcoholic beverages sold in factory sealed containers and purchased for off-
premises consumption; and
(18) Food purchased for human consumption as “food” is defined in the Food Stamp
Act of 1977, 7 U.S.C. § 2012, as amended, and federal regulations adopted pursuant to
the Act, except for the following items: sandwiches, salad bar items sold from a salad
bar, prepackaged single-serving salads consisting primarily of an assortment of
vegetables, and non-factory sealed beverages.
Certificate of Registration
(a) Every person responsible for the collection of the tax levied under this ordinance shall
file an application for a certificate of registration with the commissioner of the revenue. The
application shall be on a form prescribed by the commissioner of the revenue to provide
information for the assessment and collection of this tax and for the enforcement of the
provisions of this ordinance.
(b) Upon approval of the application by the commissioner of the revenue a certificate of
registration authorizing the collection of this meals tax shall be issued to the applicant.
(11) Food and beverages sold by age-restricted apartment complexes or residences
with restaurants, not open to the public, where meals are served, and fees are charged
for such food and beverages and are included in rental fees;
(12) Food and beverages when used or consumed and paid for by the Commonwealth
of Virginia, any political subdivision of the Commonwealth of Virginia, or the United
States;
(13) Food and beverages provided by a public or private nonprofit charitable
organization or establishment to elderly, infirm, blind, handicapped, or needy persons
in their homes, or at central locations;
(14) Food and beverages provided by private establishments that contract with the
appropriate agency of the Commonwealth of Virginia to offer food, food products, or
beverages for immediate consumption at concession prices to elderly, infirm, blind,
handicapped, or needy persons in their homes or at central locations:
(15) That portion of the amount paid by the purchaser as a discretionary gratuity in
addition to the sales price;
(16) That portion of the amount paid by the purchaser as a mandatory gratuity or
service charge added by the restaurant in addition to the sales price, but only to the
extent that such mandatory gratuity or service charge does not exceed 20 percent of the
sales price;
(17) Alcoholic beverages sold in factory sealed containers and purchased for off-
premises consumption; and
(18) _ Food purchased for human consumption as “food” is defined in the Food Stamp
Act of 1977, 7 U.S.C. § 2012, as amended, and federal regulations adopted pursuant to
the Act, except for the following items: sandwiches, salad bar items sold from a salad
bar, prepackaged single-serving salads consisting primarily of an assortment of
vegetables, and non-factory sealed beverages
Certificate of Registration
(a) Every person responsible for the collection of the tax levied under this ordinance shall
file an application for a certificate of registration with the commissioner of the revenue. The
application shall be on a form prescribed by the commissioner of the revenue to provide
information for the assessment and collection of this tax and for the enforcement of the
provisions of this ordinance.
(b) Upon approval of the application by the commissioner of the revenue a certificate of
registration authorizing the collection of this meals tax shall be issued to the applicant.
© Each person with a certificate of registration pursuant to this section shall notify the
commissioner of the revenue of any changes to the information provided on their application
for the certificate within 30 days of the change.
Payment and collection of tax
Every seller of food and beverages with respect to which a tax is levied under this ordinance
shall collect the amount of tax imposed under this ordinance from the purchaser on whom the
same is levied at the time payment for such food and beverages becomes due and payable,
whether payment is made in cash, by check, by electronic funds transfer, or on credit by means
of a credit card or otherwise. The amount of tax owed by the purchaser shall be added to the
cost of the food and beverages by the seller who shall pay the taxes collected to the county as
provided in this article. Taxes collected by the seller shall be held in trust by the seller until
remitted to the county. The wrongful and fraudulent use of such collections other than
remittance of the same as provided by law shall constitute embezzlement pursuant to Code of
Virginia, § 18.2-111.
Commission to seller for collection of tax
For the purpose of defraying some of the costs incurred by the seller in collecting the tax
imposed by this ordinance, every seller who files and pays the tax levied under this ordinance
shall be allowed three percent of the amount of the tax due and accounted for in the form of a
deduction on his return, provided the amount due was not delinquent at the time of payment.
Reports and remittances generally
(a) Every seller of food and beverages with respect to which a tax is levied under this
ordinance shall make out a report, upon such forms and setting forth such information as the
commissioner of the revenue may prescribe and require and shall sign and deliver such report
to the commissioner of the revenue. All payment of monies shall be made payable to the
treasurer of the county. Such reports and remittance shall be made on or before the 20th day of
each month, covering the amount of tax collected during the preceding month.
(b) Notwithstanding the foregoing provisions of this section, the commissioner of the
revenue may allow any person collecting the tax to elect to make reports and remittances on a
quarterly basis when the person has established for a period of one year that his monthly
remittances average less than $100.00 per month or on a seasonal basis for persons operating
in the county only periodically during the year. Persons electing to make reports and
remittances on a quarterly basis shall make them on or before the 20th day of the month
following the close of the quarter. Persons electing to make reports on a seasonal basis shall
make reports and remittances on or before the 20th day of the month following each month
during which they operated, covering the amount of tax collected during the preceding month.
© Each person with a certificate of registration pursuant to this section shall notify the
commissioner of the revenue of any changes to the information provided on their application
for the certificate within 30 days of the change.
Payment and collection of tax
Every seller of food and beverages with respect to which a tax is levied under this ordinance
shall collect the amount of tax imposed under this ordinance from the purchaser on whom the
same is levied at the time payment for such food and beverages becomes due and payable,
whether payment is made in cash, by check, by electronic funds transfer, or on credit by means
of a credit card or otherwise. The amount of tax owed by the purchaser shall be added to the
cost of the food and beverages by the seller who shall pay the taxes collected to the county as
provided in this article. Taxes collected by the seller shall be held in trust by the seller until
remitted to the county. The wrongful and fraudulent use of such collections other than
remittance of the same as provided by law shall constitute embezzlement pursuant to Code of
Virginia, § 18.2111.
Commission to seller for collection of tax
For the purpose of defraying some of the costs incurred by the seller in collecting the tax
imposed by this ordinance, every seller who files and pays the tax levied under this ordinance
shall be allowed three percent of the amount of the tax due and accounted for in the form of a
deduction on his return, provided the amount due was not delinquent at the time of payment.
Reports and remittances generally
(a) Every seller of food and beverages with respect to which a tax is levied under this
ordinance shall make out a report, upon such forms and setting forth such information as the
commissioner of the revenue may prescribe and require and shall sign and deliver such report
to the commissioner of the revenue. All payment of monies shall be made payable to the
treasurer of the county. Such reports and remittance shall be made on or before the 20th day of
each month, covering the amount of tax collected during the preceding month.
(b) Notwithstanding the foregoing provisions of this section, the commissioner of the
revenue may allow any person collecting the tax to elect to make reports and remittances on a
quarterly basis when the person has established for a period of one year that his monthly
remittances average less than $100.00 per month or on a seasonal basis for persons operating
in the county only periodically during the year. Persons electing to make reports and
remittances on a quarterly basis shall make them on or before the 20th day of the month
following the close of the quarter. Persons electing to make reports on a seasonal basis shall
make reports and remittances on or before the 20th day of the month following each month
during which they operated, covering the amount of tax collected during the preceding month.
Preservation of records
It shall be the duty of any seller of food and beverages liable for collection and remittance of
the taxes imposed by this ordinance to keep and preserve for a period of two (2) years records
showing gross sales of all food and beverages, the amount charged to the purchaser for each
such purchase, the date of the purchase, the taxes collected on the purchase, and the amount of
tax required to be collected under this article. The commissioner of the revenue shall have the
power to examine such records at reasonable times and without unreasonable interference with
the business of the seller for the purpose of administering and enforcing the provisions of this
article and to make copies of all or any parts of the records.
Duty of seller when going out of business
Whenever any person required to collect or pay to the county a tax under this ordinance shall
cease to operate or otherwise dispose of a business required to collect or pay to the county a
tax under this article, any tax payable under this article shall become immediately due and
payable, and such person shall immediately make a report and pay the tax due.
Enforcement; duty of director of finance; powers of business section manager
The commissioner of the revenue shall promulgate rules and regulations for the interpretation,
administration, and enforcement of this article. It shall also be the duty of the commissioner of
the revenue to ascertain the name of every seller liable for the collection of the tax imposed by
this article who fails, refuses or neglects to collect such tax or to make the reports and
remittances required by this article. The commissioner of the revenue shall have all of the
enforcement powers authorized under Code of Virginia, title 58.1, chapter 31, article 1 (Code
of Virginia, § 58.1-3100 et seq.) for purposes of this article.
Penalty for failure to file report or pay tax; interest on unpaid tax
(a) If any person shall fail or refuse to file with the commissioner of the revenue the report
required under this ordinance within the time specified in this article, there shall be assessed a
penalty in the amount of ten (10) percent of the tax assessable on such report. Such penalty
shall be assessed on the day following the day on which the report was due. Any such penalty,
when assessed, shall become a part of the tax. The imposition of such penalty shall not be
deemed a defense to any criminal prosecution for failing to make any report required in this
ordinance.
(b) If any person shall fail or refuse to remit to the commissioner of the revenue the tax
required to be collected and paid under this ordinance within the time specified in this article,
there shall be assessed a penalty in the amount of ten (10) percent of the tax past due. Such
penalty shall be assessed on the day following the day on which the tax was due. Any such
penalty, when assessed, shall become a part of the tax.
Preservation of records
It shall be the duty of any seller of food and beverages liable for collection and remittance of
the taxes imposed by this ordinance to keep and preserve for a period of two (2) years records
showing gross sales of all food and beverages, the amount charged to the purchaser for each
such purchase, the date of the purchase, the taxes collected on the purchase, and the amount of
tax required to be collected under this article. The commissioner of the revenue shall have the
power to examine such records at reasonable times and without unreasonable interference with
the business of the seller for the purpose of administering and enforcing the provisions of this
article and to make copies of all or any parts of the records.
Duty of seller when going out of business
Whenever any person required to collect or pay to the county a tax under this ordinance shall
cease to operate or otherwise dispose of a business required to collect or pay to the county a
tax under this article, any tax payable under this article shall become immediately due and
payable, and such person shall immediately make a report and pay the tax due.
Enforcement; duty of director of finance; powers of business section manager
‘The commissioner of the revenue shall promulgate rules and regulations for the interpretation,
administration, and enforcement of this article. It shall also be the duty of the commissioner of
the revenue to ascertain the name of every seller liable for the collection of the tax imposed by
this article who fails, refuses or neglects to collect such tax or to make the reports and
remittances required by this article. The commissioner of the revenue shall have all of the
enforcement powers authorized under Code of Virginia, title 58.1, chapter 31, article 1 (Code
of Virginia, § 58.1-3100 et seq.) for purposes of this article.
Penalty for failure to file report or pay tax; interest on unpaid tax
(a) Ifany person shall fail or refuse to file with the commissioner of the revenue the report
required under this ordinance within the time specified in this article, there shall be assessed a
penalty in the amount of ten (10) percent of the tax assessable on such report. Such penalty
shall be assessed on the day following the day on which the report was due. Any such penalty,
when assessed, shall become a part of the tax. The imposition of such penalty shall not be
deemed a defense to any criminal prosecution for failing to make any report required in this
ordinance.
(b) If any person shall fail or refuse to remit to the commissioner of the revenue the tax
required to be collected and paid under this ordinance within the time specified in this article,
there shall be assessed a penalty in the amount of ten (10) percent of the tax past due. Such
penalty shall be assessed on the day following the day on which the tax was due. Any such
penalty, when assessed, shall become a part of the tax.
© In addition, there shall be assessed interest at the rate of ten (10) percent per year on the
amount of tax past due, which interest shall commence on the day following the day on which
the tax was due and continue until paid.
Procedure upon failure to file return or pay tax
If any person shall fail or refuse to collect the tax imposed under this ordinance or to make
within the time provided in this ordinance the reports and remittance required in this ordinance,
the commissioner of the revenue shall make an estimate of the amount of taxes due the county
by such person upon the best information available and shall proceed to determine and assess
against such person such tax and penalty and interest as provided for in this ordinance. The
commissioner of the revenue shall notify such person by registered mail, sent to his last known
address, of the amount of such tax and interest and penalty, and the total amount thereof shall
be payable within ten (10) days from the date of such notice.
Bond or letter of credit
The commissioner of the revenue shall require any seller with a record of late filing of the tax
returns or of late remittance of the taxes required by this ordinance to post annually a bond in a
form acceptable to the commissioner of the revenue and payable to the county to insure the
seller’s faithful performance of the requirements of this article. The bond shall be in an amount
which is three (3) times the taxes collected, or which should have been collected by the seller
during the preceding month, but in no case shall be less than $1,000.00. An irrevocable letter
of credit from a local bank approved by the commissioner of the revenue with an expiration
date not earlier than one year from the date of issuance in the amount specified in this section
and payable to the county may be accepted in lieu of the bond.
Criminal penalties
Any person required to collect, account for, and pay over the tax levied in this ordinance who
willfully fails to collect or truthfully account for and pay over such tax, and any such officer or
person who willfully evades or attempts to evade any such tax or the payment thereof, shall be
guilty of a class 1 misdemeanor. Any person who willfully violates any other provision of this
ordinance shall be guilty of a class 3 misdemeanor. Each violation or failure shall constitute a
separate offense and conviction shall not relieve any person from payment, collection or
remittance of the tax as provided in this ordinance.
Severability
The sections, paragraphs, sentences, clauses, and phrases of this ordinance are severable, and if
any phrase, clause, sentence, paragraph, or section of this ordinance shall be declared
unconstitutional or invalid by the valid judgment or decree of a court of competent jurisdiction,
©_ Inaddition, there shall be assessed interest at the rate of ten (10) percent per year on the
amount of tax past due, which interest shall commence on the day following the day on which
the tax was due and continue until paid.
Procedure upon failure to file return or pay tax
If any person shall fail or refuse to collect the tax imposed under this ordinance or to make
within the time provided in this ordinance the reports and remittance required in this ordinance,
the commissioner of the revenue shall make an estimate of the amount of taxes due the county
by such person upon the best information available and shall proceed to determine and assess
against such person such tax and penalty and interest as provided for in this ordinance. The
commissioner of the revenue shall notify such person by registered mail, sent to his last known
address, of the amount of such tax and interest and penalty, and the total amount thereof shall
be payable within ten (10) days from the date of such notice.
Bond or letter of credit
The commissioner of the revenue shall require any seller with a record of late filing of the tax
returns or of late remittance of the taxes required by this ordinance to post annually a bond in a
form acceptable to the commissioner of the revenue and payable to the county to insure the
seller’s faithful performance of the requirements of this article. The bond shall be in an amount
which is three (3) times the taxes collected, or which should have been collected by the seller
during the preceding month, but in no case shall be less than $1,000.00. An irrevocable letter
of credit from a local bank approved by the commissioner of the revenue with an expiration
date not earlier than one year from the date of issuance in the amount specified in this section
and payable to the county may be accepted in lieu of the bond.
Criminal penalties
Any person required to collect, account for, and pay over the tax levied in this ordinance who
willfully fails to collect or truthfully account for and pay over such tax, and any such officer or
person who willfully evades or attempts to evade any such tax or the payment thereof, shall be
guilty of a class 1 misdemeanor. Any person who willfully violates any other provision of this
ordinance shall be guilty of a class 3 misdemeanor. Each violation or failure shall constitute a
separate offense and conviction shall not relieve any person from payment, collection or
remittance of the tax as provided in this ordinance.
Severability
The sections, paragraphs, sentences, clauses, and phrases of this ordinance are severable, and if
any phrase, clause, sentence, paragraph, or section of this ordinance shall be declared
unconstitutional or invalid by the valid judgment or decree of a court of competent jurisdiction,
the remaining phrases, clauses, sentences, paragraphs, and sections of this article shall remain
valid.
Effective Date.
This Ordinance shall be in full force and effect beginning on July 1, 2021.
Adopted this 3rd day of May, 2021.
 RUSSELL COUNTY BOARD OF SUPERVISORS 







 BY: __________________________ 

  Rebecca Dye, Chairperson 

Attest: _______________________________
Clerk
the remaining phrases, clauses, sentences, paragraphs, and sections of this article shall remain
valid.
Effective Date.
This Ordinance shall be in full force and effect beginning on July 1, 2021.
Adopted this 3rd day of May, 2021.
RUSSELL COUNTY BOARD OF SUPERVISORS
BY:
Rebecca Dye, Chairperson
Attest:
Clerk