Meals Tax Division

** New Tax Rate - Effective July 1, 2021 **

On April 13, 2021, the Spotsylvania County Board of Supervisors passed a tax rate increase for the Meals Tax. Beginning on July 1, 2021 businesses are now required to collect and remit a 4.5% tax instead of the previous rate of 4%.

Link to minutes from 4/13 meeting can be found here (See page14)

Link to Filing Forms:

Previous Rate of 4% use through June 2021

New Rate of 4.5% use beginning July 2021


Code

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

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 4.5% tax for the County, in addition to the 5.3% tax for the State of Virginia.

Each restaurant, caterer, etc. will need to file a Registration Form first with the Meals Tax Office. Every business will be responsible for the collecting and remitting the County meals tax of 4.5% on all prepared foods (in addition to the State sales tax). The 4.5% meals tax is remitted to the County on the 20th of each month for the money collected for the preceding month.

Note: If the monthly filing form and payment are not received on or before the 20th of the month for the preceding month, then the account is not eligible for the seller's 3% discount.

Helpful Information