Meals Tax

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.

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.

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.

Computation of Tax

The Meals Tax is .04 of the total charge for each meal consumed.

Additional Information

For additional information contact the Commissioner of the Revenue, City of Fairfax or see Title 58.1 - 3833-3841, Code of Virginia and Article VI. Section 90-261–90-275, Code of the City of Fairfax.