Meals tax is imposed and levied by the Town on each person at the rate of 8% in the amount paid for meals purchased from any food establishment, whether prepared in such food establishment or not, and whether consumed on the premises or not. Every person receiving any payment for food with respect to which a tax is levied shall collect and remit the amount of the tax imposed by the Code of the Town of Appomattox from the person on whom the same is levied or from the person paying for such food at the time payment for such food is made. All tax collections shall be deemed to be held in trust for the Town.
