General Information

Any person or group of persons, corporation, company, association, firm or co-partnership that sells food and drink to be consumed by the purchaser at one time must collect a City tax on the meal. This tax is in addition to the State sales tax.

Computation of Tax

The tax is three percent of the seller's monthly gross sales of meals, including alcoholic beverages.

Filing Procedures

Every entity collecting the tax must file a report with the City on taxes collected on meals. The report and payment of the taxes collected should be filed with the City within one month after the sale.

Definitions

Seller - Includes, but is not limited to, cafeterias, eateries, drugstore luncheonettes, bars, restaurants, diners, and public and private organizations whose meals are sold for profit.

Meal - All food and drinks, including alcoholic beverages, offered for sale to be eaten at one time to satisfy the buyer's appetite.

Excluded from Taxation

Food and drink sold by a nonprofit organization or by a government subsidized school or institution of learning to students or employees is not taxable.

How the Tax is Collected

Persons liable for the tax must pay the tax and file reports with:

Business Tax Audit Unit
Department of Finance
City of Alexandria - Miscellaneous Tax
P.O. Box 34939
Alexandria, VA 22334-0939
Telephone: (703) 838-3869

Report forms may be obtained from:

Business Tax Audit Unit
301 King Street, City Hall, Room 1700
Alexandria, VA 22314
703-838-3869

Business Records and Reports Subject to Audit

Any person liable for the tax should keep current and accurate records for audit by the City.

 

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