Food and Beverage Tax Rate

The Food and Beverage Tax Rate is 6% of the total cost of food and beverages sold.

Collecting and Remitting Food and Beverage Tax

Click HERE to file and pay Food and Beverage Tax online.

Click HERE for a printable Food and Beverage Tax filing form.

Any business where food and/or beverages are prepared and served to customers must collect food and beverage tax from its customers and remit this tax to the County on or before the 20th of each month for taxes collected the previous month.

Establishments responsible for collecting/remitting food and beverage tax include but are not limited to the following:

Also included on a limited basis are the following:

• Bakeries – only if there is a seating area
• Colleges and Universities - only when sold to those who are not students or employees of that college
• Hospitals and Nursing Homes – only when sold to those who are not patients or residents
• Industrial Cafeterias – only when sold to those who are not employees

Individuals or entities collecting food and beverage tax are required to register with the Tax Revenue Administration Assessments division, obtain a business license, and remit the appropriate food and beverage return and payment on a monthly basis by each deadline.

• Information Regarding Becoming a Business Owner
• Information Regarding Tax Deadlines and Late Penalties