On November 5, 2013, the majority of voters in Henrico County approved a referendum that would allow the Board of Supervisors to impose a tax on prepared food and beverages, commonly known as a meals tax, equal to 4% of the amount charged. On February 25, 2014, the Board of Supervisors officially adopted the tax. Meals tax revenue is dedicated to the operational and capital project needs of the Henrico County Public Schools.
The meals tax is levied on food and beverages sold by restaurants as defined in the Code of Virginia and Section 20 of the County code. All entities that meet the definition of a “restaurant” are responsible for collecting tax on food and beverages sold (exceptions may apply). The tax is collected from the customer and remitted to the County. Beverages, desserts, smoothies, and snacks (typically pre-packaged foot items, chips, nuts, pretzels, etc.) should not be taxed when sold by themselves. If purchased with a meal, the tax applies.
Each business collecting the meals tax is required to keep and preserve for five years records showing gross sales of all food and beverages, the amount charged to the purchaser for each such purchase, the date of the purchase, the taxes collected on the purchase, and the amount of tax required to be collected.
Assessment and Tax Rate
The Food and Beverage (Meals) Tax rate is 4.0% of a taxable meal. Virginia Sales and Use Tax is 6%. The total tax would be 10%.
Seller’s Commission is a portion of the tax collected that is kept by the seller to offset the cost of administering the tax. Please contact (804) 501-4310 or (804) 501-5733 or email firstname.lastname@example.org with questions.
File and Pay
Completed returns and payments can be submitted online through the Business Portal, or mailed to:
County of Henrico,
PO Box 716470,
Philadelphia, PA 19171-6470
Each seller is required to keep a preserve records of gross sales, amounts charged, dates of purchase, and taxes collected/required up to 5 years.
Due Dates and Penalties
Businesses required to collect the meals tax must file a return and remit taxes according to the following schedule:
- Monthly Filers: Returns and payment are due on or before the 20th day of each month, covering the amount of tax collected during the preceding month.
- Quarterly Filers: Returns and payment are due on or before the 20th day of the month immediately following the end of the quarter, covering the amount of tax collected during the preceding quarter. The quarterly returns and payment of tax shall be filed with the director of finance on or before April 20, July 20, October 20, and January 20, representing, respectively, the gross proceeds and taxes collected during the preceding quarters ending March 31, June 30, September 30 and December 31.
- Seasonal Filers: Returns and payment are due on or before the 20th day of the month immediately following the collection of the tax, covering the amount of tax collected during the preceding month.
Should a business cease to operate or is otherwise disposed, any tax collected immediately becomes due and payable. A penalty of 10% of the tax will be assessed for failure to file by the due date. In addition, a penalty of 10% of the tax due will be assessed for failure to pay by the due date. Interest will be assessed at the rate of 10% per year on the amount of tax and penalties past due. Penalties become part of the tax due. Interest shall be assessed at the rate of 10% per year on the tax due and will commence on the day following the day on which the tax was due and continue until paid. Contact the Revenue Division at (804) 501-4310 or Morgan Howell at (804) 501-5733, or email email@example.com for more information.