Meal, Room and Lodging Taxes

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Transient Occupancy Taxes and Prepared Food and Beverage Taxes, more commonly known as Room, Meal and Lodging Taxes, are imposed and levied by the city. This tax is held in trust for the city and is not the property of the business. Remittances shall be made to the city on or before the 20th day of the calendar month following the month being reported.  

TRANSIENT OCCUPANCY TAXES

All transient lodging establishments, including but not limited to public or private hotels, inns, hostelries, tourist homes or houses, motels, rooming houses or other lodging places offering lodging for compensation, are to register for and collect transient occupancy tax, in addition to the state sales tax. Code of the City of Williamsburg Sec. 18-236 through 245. The $2.00 per room-night tax money is used for tourism development and promotion in the Historic Triangle Area. Fifty percent of these funds are paid for the purposes of marketing the destination to the Historic Triangle Marketing Fund administered by the Tourism Council of the Greater Williamsburg Area Chamber and Tourism Alliance. Fifty percent of the funds remain with the City and are deposited in the Tourism Development Fund for investment in tourism product. Code of the City of Williamsburg Sec. 18-236. Code of Virginia 58-1-3823 C.

ROOM TAX

5%  of gross sales

LODGING TAX

$2.00 per room-night 

A Transient Occupancy Tax coupon must be filed each month, even if there have been no sales. Payment is to be made in person or postmarked by the Post Office on or before the 20th of each month. There is also a drop box at the front entrance to our building. Late fees and penalties are to be included with late payments.

Penalty is 10% or $10.00, whichever is greater and is to be added each month payment is delinquent (if the tax is under $10.00 – penalty is the same as the tax).  Interest is .83% per month, beginning the first day of the month after payment is d. (i.e. – April payment is due by May 20th. Penalty begins May 21st, interest begins June 1st.)

PREPARED FOOD AND BEVERAGE TAXES

All food establishments, including but not limited to restaurants, dining rooms, grills, coffee shops, cafeterias, cafes, snack bars, lunch counters, convenience stores, movie theaters, delicatessens, confectioneries, bakeries, eating houses, eateries, drugstores, ice cream/yogurt shops, lunch wagons or trucks, pushcarts or other mobile facilities from which food is sold, public or private clubs, resorts, bars, lounges, or other similar establishments, public or private, and shall include private property outside of and contiguous to a building or structure operated as a food establishment at which food or food products are sold for immediate consumption are to register for and collect prepared food and beverage tax, in addition to the state sales tax. Code of the City of Williamsburg Sec. 18-271 through 282.

MEAL TAX

5 % of gross sales

A Prepared Food and Beverage Tax coupon must be filed each month, even if there have been no sales. Payment is to be made in person or postmarked by the Post Office on or before the 20th of each month. There is also a drop box at the front entrance to our building. Late fees and penalties are to be included with late payments.

Penalty is 10% or $10.00, whichever is greater and is to be added each month payment is delinquent (if the tax is under $10.00 – penalty is the same as the tax).  Interest is .83% per month, beginning the first day of the month after payment is due. (i.e. – April payment is due by May 20th. Penalty begins May 21st, interest begins June 1st.)

 

Meal, Room & Lodging coupons are available online and are also available on the kiosk at the Commissioner’s office. The Commissioner’s office will no longer mail out coupons. The new coupon format will calculate the 5% tax and/or $2 room-nights. If penalty and interest are due, you will need to calculate and enter those amounts. 


Please mail completed forms to: Commissioner of the Revenue, P.O. Box 245, Williamsburg, VA 23185.

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