The Fredericksburg City Code defines "admissions tax" as the charge made for admission to any amusement or entertainment. For any establishment, business or event that collects revenue for entrance (tickets sold or cover charge at the door), a 6% admissions tax must be collected from the end-user and paid to the City of Fredericksburg.
The Fredericksburg City Code defines "cigarette stamp" as a small gummed piece of paper or decalcomania sold and affixed to every package of cigarettes sold at retail within the city under the authorization of the Commissioner of the Revenue.
Lodging & Occupancy
The Fredericksburg City Code defines "lodging" as any room, lodging, or space furnished to any transient. Transient is defined as any person who, for any period of not more than 90 consecutive days, either at his own expense or at the expense of another, obtains lodging at any hotel.
The Fredericksburg City Code defines "meals" as every meal served, sold or delivered in the city by a food establishment or caterer, whether prepared in such food establishment or not, and whether consumed on the premises or not. For every item of "prepared food and/or beverage" sold, a 6% meals tax must be collected from the end-user and paid to the City of Fredericksburg in addition to the sales tax collected for and paid to the Commonwealth of Virginia.
The Fredericksburg City Code defines a "short-term rental business" as a business where not less than 80% of the gross rental receipts of such business in any year are from transactions involving rental periods of 92 consecutive days or less, including all extensions and renewals to the same person or a person affiliated with the lessor.