Beginning on January 1, 2014, may Smyth County, Virginia, in the unincorporated areas of Smyth County, or in any incorporated areas without a Food and Beverage Tax, levy a Food and Beverage tax of four (4%) percent on food and beverages as defined in ? 35.1-1 of the Code of Virginia, but subject to the exceptions to this tax contained in ? 58.1-3833 of the Code of Virginia?