Tax Rate

• $0.20/$100 gross receipts or fixed fees on gross receipts under $100,000.

Information

• Includes convenience stores selling ready-to-eat food.

General Requirements

• $0.20/$100 gross receipts or fixed fees on gross receipts under $100,000.
• Virginia Sales Tax ID: http://www.tax.virginia.gov or (804) 367-8037.
• ABC License: www.abc.virginia.gov.
• Health Department: www.vdh.state.va.us.
• Meals Tax: Meals Tax Registration Form (Online) .
• Meals Tax: Meals Tax Monthly Filing Form (Online) .
• Tangible Personal Property 762B (following January 1 after business opening): 762B Form

Alcoholic Beverage Flat Rates

• Apply to any restaurant/bar that sells mixed beverages, wine and/or beer for consumption on premises.
• Beer off: $20.
• Wine off: $20.
• Mixed beverages:
  • Seating 50-100: $100.00 per year plus gross receipts. 
  • Seating 101-150: $150.00 per year plus gross receipts. 
  • Seating over 151: $200.00 per year plus gross receipts. 
  • Private club: $200.00 per year plus gross receipts.