Food & Beverage Tax

About the Tax

Information for Businesses

Effective January 1, 2010, a food and beverage tax has been levied on the purchaser of all prepared food and beverages, whether intended to be consumed on the seller’s premises or not. The tax rate is 6% of the gross amount paid for the food and beverages. The seller will need to begin collecting the tax from their customers beginning February 1, 2010. New businesses will begin collecting the tax from their customers immediately after opening their business. This food and beverage tax shall be in addition to the state sales tax.

Important note: You will need to complete the food and beverage tax registration form for your business and remit the form to the commissioner of revenue.


If you are located within a town in Rockingham County, or within the City of Harrisonburg, this tax will not be collected by your business. If your business does not serve prepared food and beverages, you are not liable to collect the Food and Beverage tax.

Online Payment

You are able to make a Food and Beverage Tax payment online using our external website.