General Information and Terms
The City of Fairfax imposes a 4% tax upon each and every meal sold in the City in or from a restaurant, whether prepared in the restaurant or not and whether consumed on the premises or not. The Commissioner of the Revenue is responsible for administering the Meals Tax.
- "Meal": All prepared food and drink offered for sale in a form ready for consumption, on or off the seller’s premises.
- "Restaurant": Any place located in the City from or in which meals are sold, including, but not limited to, drugstores, eating houses, public and private clubs, bars, cafeterias, convenience stores, grocery stores, supermarkets, grills, diners, dining rooms, eateries and places of business known as restaurants, including fast-food and drive-in restaurants.
- "Seller": Any person who sells a meal.
Computation of Tax
The Meals Tax is .04 of the total charge for each meal consumed.
Filing and Payment Procedures
It is the duty for every seller to prepare and file a Monthly Report and Remittance of Meals Tax with the Commissioner of the Revenue on or before the last day of the calendar month following the month for which the report is made.
Failure to File
Any person who fails to file and pay the tax in the manner prescribed, there shall be added to the tax due a penalty of ten (10) percent thereof, plus interest, computed daily. Furthermore, the Commissioner of the Revenue shall proceed, in a manner he may deem best, to assess against such person failing or refusing file the tax due plus penalty and interest.
For additional information contact the Commissioner of the Revenue, City of Fairfax or see Title 58.1 - 3833-3841, Code of Virginia and Article XI. Section 8-60 – 8-72.