Meals Tax
The City of Fredericksburg imposes a 5.0% tax (City Code, Chapter 70, Article IX, §70-431 - §70-445) on all prepared food and beverages (including alcoholic beverages) that are purchased in or from a food establishment, whether prepared in said food establishment or not, and whether consumed on the premises or not. The pamphlet, "Guidelines for Meals Tax on Food and Beverages," presents the regulations regarding meal taxes, remittance, and specific examples of foods that are taxable and non-taxable. The pamphlet is available in the Commissioner of the Revenue's Office.
Businesses charged with collecting Meals Tax need to file a "Meals Tax Registration" form with the Commissioner of the Revenue's Office prior to initiation of the meals tax charge. A set of "Monthly Remittance of Tax on Meals" forms will be mailed to the taxpayer to be used for filing each month. Remittance forms and payment are due on or before the 20th of the month following collection.
Meals Tax Registration - readable with Adobe Acrobat
Meals Tax Remittance - readable with Adobe Acrobat
|