Finance Home  |  Food and Beverage Tax

The Food and Beverage Tax (F&B) is a tax levied on the purchase of all prepared food and beverages sold in the County of Albemarle. All entities listed below, and any others that meet the definition of “restaurant,” must collect the appropriate F&B tax from its customers and remit it to the County on or before the 20th of each month for taxes collected the previous month unless a legal exemption applies.

Establishments that are responsible for collecting F&B tax include but are not limited to:

Restaurants           Doughnut Shops       Nightclubs             Skating Rinks    

Delicatessens         Cafeterias                Taverns                 Billiard Parlors

Bakeries                Bowling Alley            Theaters                Food Trucks and Vendors

Motels                   Hotels                      Gas Stations          Grocery Store Delis

Lunch Counters      Caterers                   Private Clubs         Convenience Stores

Coffee Shops         Public Clubs

Individuals or entities collecting F&B taxes are required to register with the Finance Department – Revenue Administration Assessments division, obtain a business license, and remit the appropriate F&B tax return and payment on a monthly basis by each deadline. The Food and Beverage tax is 4% of the total food and beverages cost. 

To register your business, please review the “New Business” information on the Business License page, and visit the Finance Department, Tax Assessments division with all the required documents, or mail your documents to the Finance Department at 401 McIntire Rd, room 133, Charlottesville VA 22902. You can download the business license application here.

Once registered, you can easily file and pay your monthly F&B tax collections and your personal property taxes online by clicking the button below. You can also find the F&B remittance coupon form here.

Exemptions to the Food and Beverage tax:

The Tax shall not be levied on meals when used or consumed and paid for by the Commonwealth, any political subdivision of the Commonwealth, or the United States.

Food and Beverage tax is exempt when the food and beverages are sold by (not purchased by):

* Volunteer fire departments and rescue squads; nonprofit churches or other religious bodies; or educational, charitable, fraternal, or benevolent organizations the first three times per calendar year and, beginning with the fourth time, on the first $100,000 of gross receipts per calendar year from sales of food and beverages (excluding gross receipts from the first three times), 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;

* Churches that serve meals for their members as a regular part of their religious observances;

* Boarding houses that do not accommodate transients;

* Cafeterias operated by industrial plants for employees only;

* Restaurants offering food to their employees as part of their compensation when no charge is made to the employee;

* Public or private elementary or secondary schools, colleges, and universities to their students or employees;

* Hospitals, medical clinics, convalescent homes, nursing homes, or other extended care facilities to patients or residents therefore;

* Day care centers

If you are claiming exemption from Food and Beverage taxes, you must submit an itemized list of the exempt sales or copies of the receipts, including the entity’s legal name and FEIN number to support the exempt sales. You must submit this information with each monthly return in which you claim exemption.

For any further questions or concerns, please contact (434) 296-5851.