Food & Beverage Tax

About the Tax

• Tax Rate: 6% of gross amount paid for food and beverages sold for human consumption by all restaurants and food establishments as defined in Rockingham County Code, Chapter 7, Article XVII
• Registration: Complete the Food and Beverage Tax Registration form for your business and remit the form to the commissioner of revenue
• Monthly Remittance: File the appropriate form with the commissioner of revenue -
   monthly remittance of food and beverage tax (tax prior to June 30, 2021). 
  monthly remittance of food and beverage tax (tax July 1, 2021 and later)
  
  
• Filing Due Date: On or before the 20th day of the month following each month, including all purchases taxable, the amount charged for the purchases, the dates thereof, the taxes collected thereon, and the amount of tax required to be collected
• Payment Due Date: On or before the 20th day of the month following each month and covering the amount of tax collected during the preceding month (payable to the Rockingham County Treasurer)

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.

Exemption

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.

• Make a Payment