COMMISSIONER OF THE REVENUE

MEALS TAX DIVISION

 

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County Code - Chapter 21- Taxation  /  Article IX - Tax on Purchase of Food Served from Food Establishments   

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Purpose:
The Meals Tax Office of the Commissioner of Revenue ensures that all businesses that have prepared foods (restaurants, catering, delis, etc.) are collecting the 4% tax for the County in addition to the 5% tax for the State of Virginia.

Each restaurant, caterer, etc. will need to file a Registration Form with the Meals Tax Office. Every business will be responsible for the collecting and remitting the County meals tax of 4% on all prepared foods (in addition to the State sales tax). The 4% meals tax is remitted to the County on the 20th of each month for the money collected for the preceding month. 

• Forms   
• Taxable Chart 
• Va State Code - Fraudulent Use of Tax 58.1-3833(c) 

Other Offices: 

• Business Taxes
• Trade Name Registration 
• Zoning Use 
• Other Agencies and Websites (State & Federal) 

 

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Contact Us:

Mailing Address:
Attn: Meals Tax Division
Commissioner of the Revenue
PO Box 175
Spotsylvania VA 22553-0175

Physical/Overnight Address: Directions
Richard E Holbert Bldg (1st Floor)
Attn: Business Tax Division
Commissioner of the Revenue
9104 Courthouse Rd
Spotsylvania VA 22553

E-Mail: cor@spotsylvania.va.us 
Main: 540.507.7051 
Fax: 540.582.7190

Office Hours:
8:00 a.m. – 4:30 p.m. Monday through Friday

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