Room, Meal & Other Taxes

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MealRoom & Lodging Communications Sales Tax and E-911 

 

Tiena Kusmira, Senior Tax Analyst

Email: finance@williamsburgva.gov
Telephone: (757) 220-6180
Hours: Monday-Friday 8:00 am - 4:30 pm

MEAL TAXES

Code of the City of Williamsburg Sec. 18-271 through 282

In addition to state sales tax, all food establishments are to register for and collect a 5% meals tax. Upon application payment coupons will be provided. Payment is to be paid in person or postmarked by the Post Office on or before the 20 th of each month. Late fees are to be included with late payments. No bill will be sent.

Penalty is 10% or $10.00 whichever is greater and is to be added each month payment is delinquent.

Interest is .8333% per month beginning the first day of the month after payment is due. (I.E. – April payment is due May 20. Penalty begins May 21, interest begins June 1).

Each failure to report and remit payment is a Class 1 Misdemeanor punishable by up to one year in jail and/or $2,500 fine per offense. Each failure to report is a separate offense as is each failure to remit payment. (Code of Virginia, 1950 as amended, 58.1-3907 and the Code of the City of Williamsburg 18-281.

 *The exemptions from the Meal Tax are much narrower than the exemptions from the State Sales Tax. Most nonprofits, for example, are NOT exempt from paying Meal Tax even though they may be exempt from State Sales Tax. If in doubt about an exemption, restaurants and caterers should contact Tiena Kusmira, Senior Tax Analyst, at 757-220-6182.

 

ROOM TAXES

Code of the City of Williamsburg Sec. 18-236 through 245.

In addition to state sales tax, all transient lodging establishments are to register for and collect a 5% room tax. Upon application payment coupons will be provided. Payment is to be paid in person or postmarked by the Post Office on or before the 20 th of each month. Late fees are to be included with late payments. No bill will be sent.

Penalty is 10% or $10.00 whichever is greater. Interest is .8333% per month beginning the first day of the month after payment is due. (I.E. – April payment is due May 20. Penalty begins May 21, interest begins June 1).

Each failure to report and remit payment is a Class 1 Misdemeanor punishable by up to one year in jail and/or $2,500 fine per offense. Each failure to report is a separate offense as is each failure to remit payment. (Code of Virginia, 1950 as amended, 58.1-3907 and the Code of the City of Williamsburg 18-281

 

LODGING TAX - $2.00 PER ROOM NIGHT TAX

 Code of the City of Williamsburg Sec. 18-236. Code of Virginia 58.1-3823 C.

In addition to the 5% lodging tax there is a $2.00 per room night transient occupancy tax. There is a place provided on the room tax coupon for reporting of this payment. Penalty and interest are applied in the same manner as the 5% tax.

This money is used for advertising the Historic Triangle area. The City of Williamsburg serves as the collecting agent and turns the money over to the Williamsburg Area Destination Marketing Committee.

Lodging Tax Ordinance (PDF)

 

TELECOMMUNICATIONS TAXES (2006 House Bill 568, Acts of Assembly, Chapter 780)

 

Effective January 1, 2007 the Commonwealth of Virginia repealed many local taxes and fees, including cable franchise fees, and replaced with a new state communications sales and use tax (“communications sales tax”) and a new state E-911 tax (“landline E-911 tax”). Revenues from the communications sales tax and landline E-911 taxes are collected and remitted monthly by communications services providers to the Virginia Dept of Taxation and distributed on a monthly basis to Virginia localities on a predetermined share-basis.

 

The Communications Sales Tax is imposed by service providers at the rate of 5% of the sales prices of the following services:

 

  1. Local Exchange
  2. Paging
  3. Inter-Exchange (both interstate and intrastate)
  4. Cable television
  5. Satellite television
  6. Wireless
  7. Voice over the Internet (VoIP)

A $0.75 "911 Tax" is applied to each local exchange line (landline) and the current $0.75 "911 Fee" has continued to be applied to each wireless number.

The tax appears as a line item on customers’ bills.

For more information click here - Virginia’s Legislation Information System 

Please mail completed forms to: City of Williamsburg, Finance Department, 401 Lafayette St., Williamsburg, VA 23185.

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