CITY OF COVINGTON, VIRGINIA  MONTHLY REPORT-LEVY OF TAXES ONI FOOD  Report for the Month of  20  NAME T/A ADDRESS  TAX € ON FOOD  1. Gross Receipts from Food Sales.. 2. Tax Due (8.0 percent ofl line 1).. 4. Interest (12 percent per annum).  $ $ $ $ $  3. Penalties (late filing - 5 percent of line 2) (Min. $2.00)..  5. Total Due.. Date:  Signed:  MAILT TO: CATHY M. KIMBERLIN  COMMISSIONER OF THE REVENUE CITY OF COVINGTON PODRAWER 58 COVINGTON VA 24426  MAKE. ALL CHECKS PAYABLE TO THE CITYTREASURER  REPORT DUE ON OR BEFORE THE 20TH DAY OF THE FOLLOWING CALENDAR MONTH  INSTRUCTIONS AND INFORMATION  1. Law-An ordinance of the City of Covington, Virginia adopted May 23, 1989 effective July 1,1 1989. 2. Who Must Pay Tax-Every person selling food (any and all prepared edible refreshments and nourishments, liquid or otherwise) shall collect the tax from the person paying for such food and 3. Rate ofTasation-Purehaser of meal shall pay 8.0% of amount paid for meal. Sec. 42-140. 4. Time and Manner of Payment-Remitance covering taxes for any calendar month, or due for any calendar month, should be made to the City Commissioner oft the Revenue, Cathy M. Kimberlin - P.O. Drawer 58. - Covington, VA 24426 on or before the 20th of the month following the month the 5. Penalties-If payment is delinquent the Commissioner oft the Revenue shall add to the tax a penalty 6. Records-Every person liable for the collection and payment of taxes shall keep and preserve for a period of five years suitable records as may be necessary to determine such tax. Sec. 42-144(d).  Sec. 42-140 amended June 9, 2015 effective August 1, 2015.  report the same. See 42-141.  taxes are collected. Sec. 42-144(b).  of5% ofthe tax, interest will be applied at 12% per annum. Sec. 42-144(g).