"For the purpose of reducing dependence on real estate taxes, shall the Board of Supervisors of Patrick County, Virginia, be authorized to levy a tax on prepared food and beverages, otherwise known as a meals tax, as allowed by Virginia Code 58.1-3833, at a rate not to exceed four percent (4%) of the amount charged for prepared food and beverages?

If this food and beverage tax is adopted and a maximum tax rate of four (4%) percent is imposed, then the total tax imposed on all prepared food and beverage shall be nine and three-tenths (9.3%) percent."