Meals Tax - 4%
A local tax levied and imposed on prepared foods and is collected by registered "restaurants" or caterer and other sellers of "meals".
"Meal means any prepared food (including, without limitation, sandwiches, salad bar items sold from a salad bar, and prepackaged single-serving salads consisting primarily of an assortment of vegetables) and beverages, as defined within this section, offered or held out for sale by a restaurant or caterer for the purpose of being consumed by an individual or group of individuals at one (1) time to satisfy the appetite. All such food and beverages shall be included, whether prepared in such restaurant or not, and whether intended to be consumed on the seller's premises or elsewhere, whether designated as breakfast, lunch, dinner, supper or by some other name, and without regard to the manner, time or place of service. "-Sec.30-282
For details on meals tax, please refer to City Code.
New businesses are to complete the Meals Tax Registration form and send it to the Commissioner of Revenue's Office. Meals Tax is remitted monthly with the Meals Tax Form. Beginning January 1st, 2013, The monthly Meals Tax report shall be be delivered to the commissioner on or before the 20th of the calendar month following the month being reported. City Code Sec. 30-287
Transient Occupancy Tax ("Lodging Tax") - 6%
A local tax levied and imposed to any person who, for a period of no more than 30 consecutive days, either at his own expense or at the expense of another, obtains lodging within the city.
The tax is collected by the hotel or motel (or other short-term lodging business) and remitted monthly with Transient Lodging Tax form. New businesses are to complete the Transient Lodging Registration and send it to the Commissioner of Revenue's Office. Beginning January 1st, 2013, The monthly report shall be delivered to the commissioner on or before the 20th of the calendar month following the month being reported.
Short-Term Rental Tax - 1%
A local tax levied and imposed to short-term rental activities involving a rental period of 92 consecutive days or less, such as videos, vehicles, catering supplies, party equipment and anything else that is rented out and therefore not subject to business personal property tax. Any person engaged in the short-term rental business shall collect the tax from the lessee of the property at the time of the rental.
New businesses are to fill up the Short-Term Rental Registration and send it to the Commissioner of Revenue's Office. Short-Term Rental Tax is remitted with Short-Term Rental Tax form quarterly. It is due on the 20th of the month following the calendar year quarter. (Example: January, February and March tax is due on April 20th.)
Retail Sales and Use Tax - 5% (4% state tax, 1% city tax)
Collected by merchants on behalf of the State. Tax is remitted by filing a return to the Virginia Department of Taxation and due on the 20th of the month following end of period. For details, check the website of Virginia Department of Taxation.
Consumer Utility Tax
A local tax levied and imposed on the consumers of utility services. For details, refer to Code of Virginia Sec. 58.1-3814. The tax is remitted monthly by filing a return and due on the last day of the month following the tax month.
Applies to the sale of cigarettes equivalent to thirty-five cents ($0.35) on each package containing twenty-five (25) or fewer cigarettes. It shall not apply to free distribution of sample cigarettes in packages containing five (5) or fewer. This tax is administered in City Treasurer's Office, (434) 970- 3146.
For more information, call the Business Tax office at (434) 970-3170, or check the City code.