Overview
New restaurants, hotels and motels are required to register with the Commissioner of the Revenue before they begin making sales or collecting on occupancy transactions. Please contact our office by phone at 540-775-4664 with any questions you may have about these taxes.
Meals, Food & Beverage Tax
Restaurants and other sellers of prepared food and beverages are required to collect a 4% tax from the consumer at the time of sale. These taxes are held in trust by the business until they are remitted to this office by the 20th of each month for the prior month's taxes that were collected.
Transient Occupancy Tax (Lodging)
Transient Occupancy (lodging or room) Tax is a tax on rentals of hotels, motels, guest rooms, campgrounds, and other temporary lodging of no more than 30 days. This is a 5% tax that is assessed to the consumer and collected by the business. The business then reports and pays the amounts collected on a monthly basis to the Commissioner of the Revenue's Office.
State Sales & Use Tax
The state sales and use tax is 5.3%. You must register with the Department of Taxation to get a sales tax identification number. State sales and use tax are paid monthly and quarterly. For more information, call 804-367-8037 or visit the Virginia Department of Taxation website.