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City of Alexandria, VA City of Alexandria, VA
Finance
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Page updated Mar 29, 2013 1:28 PM
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Meal Sales Tax 

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

Due Dates

Meal sales taxes are due the last day of the month following the month being reported.

Month Taxes
Collected from Customer
Due Date
JanuaryFebruary 28
FebruaryMarch 31
MarchApril 30
AprilMay 31
MayJune 30
JuneJuly 31
JulyAugust 31
AugustSeptember 30
SeptemberOctober 31
OctoberNovember 30
NovemberDecember 31
DecemberJanuary 31

Computation of Tax

The tax is four percent of the total amount charged for the meal, including alcoholic beverages. Additional information on taxable and nontaxable items is provided in the Meal Sales Tax Guidelines.

Filing Procedures

Every entity collecting the tax must file a return with the City on taxes collected on meals. Tax return and payments should be filed with the City on or before the last day of each month covering the amount of tax collected during the preceding month.

Persons liable for the tax must file returns with:

Tax Audit, Research & Analysis
Department of Finance
City of Alexandria - Miscellaneous Tax
P.O. Box 34842
Alexandria, VA 22334-0842

Payments may be submitted (along with the returns) to the address above or submitted online by eCheck or credit card. Returns may not be filed electronically at this time.

Tax returns may be obtained from:

Tax Audit, Research & Analysis
301 King Street, Room 1700
Alexandria, VA 22314
703.746.3903
Email:   Email button(1) 

Or downloaded here:

2013 Meals Sales Tax Return

Prior year returns can be found here.

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 beverages, including alcoholic beverages, offered for sale to be eaten at one time to satisfy the buyer's appetite.

Excluded from Taxation

  • Food and beverages sold by public or private day care centers, elementary and secondary schools, and colleges or universities;
  • Meals sold by volunteer fire departments and rescue squads; nonprofit churches or other religious bodies; educational, charitable, fraternal, or benevolent organizations, on an occasional basis, not exceeding three times per calendar year as a fundraising activity, the gross proceeds of which are to be used by such church, religious body or organization exclusively for nonprofit educational, charitable, benevolent, or religious purposes;
  • Meals provided by churches that serve meals for their members as a regular part of their religious observances;
  • Meals provided by hospitals, medical clinics, convalescent homes, nursing homes, or other extended care facilities to patients or residents thereof;
  • Meals provided by homes for the aged, infirm, handicapped, battered women, narcotic addicts, or alcoholics;
  • Meals provided by age-restricted apartment complexes or residences with restaurants, not open to the public, where meals are served and fees are charged for such food and beverages and are included in rental fees;
  • Meals provided by a public or private nonprofit charitable organization or establishment to elderly, infirm, blind handicapped, or needy persons in their homes or at central locations; and
  • Meals provided by private establishments that contract with the appropriate agency of the Commonwealth of Virginia to offer food, food products, or beverages for immediate consumption at concession prices to elderly, infirm, blind, handicapped, or needy persons in their homes or at central locations.
  • Food and beverages for consumption that are paid directly by the Commonwealth, a political subdivision of the Commonwealth or the United States.

Bonds for Fiduciary Taxes

Any business more than two months past due in the payment of admissions, meal sales, or transient lodging taxes may be required to post a bond for these taxes.  Since fiduciary taxes collected from customers are held in trust by the business owner, they should not be commingled with the business' operating funds.

Business Records and Reports Subject to Audit

Any person liable for the tax should keep current and accurate records for a period of five years for audit by the City.

301 King St.
Alexandria, VA 22314
703.746.3900
Fax: 703.838.4987
E-mail

Office Hours:
Monday - Friday
8 a.m. - 5 p.m.