Food, Beverage, and Transient Occupancy Taxes

Food and Beverage, and Transient Occupancy taxes; more commonly known as Meals and Room Taxes, are collected monthly from Hotels, Motels, Restaurants, etc. The Food and Beverage taxes are 4 percent of the gross earnings for the month on the services in question and the Transient Occupancy taxes are 5 percent. This amount is due by the 20^th of the month following the calendar month for which tax is due to avoid a 10 percent penalty.

Prepared Food and Beverage Tax - 4 percent - Registration for the collection of this tax is required with the Commissioner of the Revenue's Office prior to beginning business. Application for Registration: Prepared Food and Beverage Tax

Filing of returns and payment of this tax are on a monthly basis.

Transient Occupancy (Room) Tax - 5 percent - Registration for the collection of this tax is required with the Commissioner of the Revenue's Office prior to beginning business. Application for Registration: Transient Occupancy (Room) Tax

Hotels - Hotels are also required to collect a $2.00 per room-night tax which is used for the promotion of tourism activities within the region.

Filing of returns and payment of this tax are on a monthly basis with the Treasurer’s Office. Additionally a $2.00 tax per room, per night is assessed. Monies are used to promote tourism in the historic triangle.

To be registered for Room and Meals taxes, you must first contact the Commissioner of the Revenue's Office at 757-253-6698.

Additional Fees associated with Business:

Business License
Manufacturing Machinery and Tool tax
Food and Beverage tax
Transient Occupancy tax
Business Taxes (Commonweath of Virginia) - sales tax, corporate tax, litter tax, tobacco tax.

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