Meals Tax in Fairfax County Updated May 2014

The meals tax is a tax imposed on the purchase of all prepared and ready to eat food and beverages. All restaurants as well as grocery stores and convenience stores selling prepared foods at a delicatessen counter must collect this tax from their customers if a locality levies the tax. As authorized by §58.1-3833 of the Code of Virginia, counties may levy the tax if approved in a voter referendum. The voter referendum may be initiated either by a resolution of the Board of Supervisors or on the filing of a petition signed by 10 percent of the voters registered in the County. Cities and towns may impose a meals tax without holding a referendum. In addition, several counties have been exempted from the voter referendum requirement provided that a public hearing is held before adoption and the governing body, by unanimous vote, adopts the tax by local ordinance. The counties that have been granted an exemption to the voter referendum requirement are Arlington County, Roanoke County, Rockbridge County, Frederick County, and Montgomery County.

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U.S. Census Bureau

The Census Bureau serves as the leading source of quality data about the nation's people and economy. We honor privacy, protect confidentiality, share our expertise globally, and conduct our work openly. We are guided on this mission by our strong and capable workforce, our readiness to innovate, and our abiding commitment to our customers.

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Spotlight

U.S. Census Bureau

The Census Bureau serves as the leading source of quality data about the nation's people and economy. We honor privacy, protect confidentiality, share our expertise globally, and conduct our work openly. We are guided on this mission by our strong and capable workforce, our readiness to innovate, and our abiding commitment to our customers.

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