Commissioner of the Revenue
Meals tax

VA State Code 58.1-3833 Frederick County Code §155-117 through §155-130

A 4% tax shall be imposed on any prepared food and drink, including alcoholic beverages, offered or held out of sale by a restaurant, caterer or other vendor for the purpose of being consumed. All such food and drink shall be included 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 or service. Any place in the County from which or in which meals are sold, including but not limited to places of business known as bars, cafes, cafeterias, coffee shops, clubs, convenience stores, delicatessens, diners, dining rooms, eateries, grills, lunch counters, restaurants or snack bars.

• All amounts collected as taxes shall be deemed to be held in trust by the seller collecting them until remitted to the County.
• Taxes are to be filed and monies remitted by the 20th of the month for the prior month’s gross sales.
• A 10% penalty will be added to all meals taxes that are unpaid by the due date.

Meals Tax Registration Form

File Meals Tax Online