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ALBEMARLE COUNTY FOOD AND BEVERAGE TAX
Effective January 1, 1998 a tax was levied on the purchase of all prepared food and beverages sold in the County of Albemarle. The Food and Beverage tax is 4% of the total cost.
The Food and Beverage tax is due to the County of Albemarle no later than the 20th day of the following month. Payment booklets may be obtained from the Business License department in the County Office Building. There is a 3% discount for those who make payments by the 20th of each month. There is a 10% penalty or $10.00 which ever is greater for any late payment.
Establishments that will be responsible for collecting Food and Beverage tax are:
| Restaurants |
Doughnut Shops |
| Delicatessens |
Cafeterias |
| Bakeries |
Bowling Alley |
| Motels |
Hotels |
| Lunch Counters |
Caterers |
| Coffee Shops |
Public Clubs |
| Private Clubs |
Convenience Store |
| Gas Stations |
Grocery Store Deli |
Definitions you may need to know:
Food - any and all edible refreshments or nourishment, liquid or otherwise, purchased in or from a restaurant or from a caterer, except snack foods.
Beverage - any alcoholic beverages defined in Section 4.(2) of the Code of Albemarle and non-alcoholic beverages, any of which are served as part of a meal.
Snack food - chewing gum, candy, popcorn, unopened soft drinks, peanuts, unopened bags of chips, cookies, doughnuts, nabs, etc.
Caterer - a person who furnishes food on the premises of another for compensation.
Restaurant - any place where food is prepared for service to the public whether on or off the premises, any place where food is served to the public, or any place or operation that prepares or stores food for distribution to persons of the same business operation or of a related business operation for service to the public.
There are exemptions to the Food and Beverage tax:
- All snack foods (including vending machines).
- Food furnished by restaurants to employees as part of their compensation when no charge is made to the employee.
- Food sold by non-profit day care centers, public or private elementary or secondary schools, or food sold by any college or university to its students or employees.
- Food for use or consumption by the Commonwealth or any political subdivision.
- Food furnished by a hospital, medical clinic, convalescent home, nursing home, home for the aged, infirm or handicapped, or other extended care facility to patients or residents thereof.
- Food furnished by a non-profit charitable organization to elderly, infirm, handicapped, or needy persons in their homes or at central locations.
- Food sold by non-profit, educational, charitable, or benevolent organizations on an occasional basis as a fundraising activity or food sold by a church or religious body on an occasional basis.
- Any other sale of food that is exempt from taxation under the Virginia Retail Sales and Use Tax Act, or administrative rules and regulations issued pursuant thereto.
Any further questions or concerns, please contact (434) 296-5852.
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