Food and Beverage Tax

The City of Hampton, VA imposes a tax in the amount of 6.5% of any charge upon all food and beverages sold in a food establishment in the City. This tax should be collected by the seller from each person who pays the charge at the time of the sale, and must be remitted to the City no later than the 20th of the month following the month of collection.

"Food and Beverages" include all food and/or beverages, including alcoholic beverages, purchased in or from a food establishment, whether prepared in such establishment or not, and whether consumed on the premises or not, and without regard to the manner, time or place of service.

"Food Establishments" include any place in or from which food or beverages, or both, are sold in the City, including, but not limited to, any restaurant, dining room, grill, coffee shop, cafeteria, café, snack bar, lunch counter, movie theater, delicatessen, confectionary, bakery, eating house, eatery, drugstore, ice cream/yogurt shops, lunch wagon or truck, pushcart or other mobile facility from which food is sold, public or private club, resort, coliseum, bar, lounge or other similar establishment, public or private.

Returns and Remittances should be mailed to:

Commissioner of the Revenue
Attn: Excise Tax
P.O. Box 636
Hampton, VA 23669

The Food and Beverage Filing Form is available here.

To assist you in administering this tax, please contact the Office of the Commissioner of the Revenue at (757) 727-6700 or E-mail.

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