Food & Beverage Tax
The Rockingham County Food & Beverage Tax
On November 3, 2009, the voters of Rockingham County approved a referendum authorizing the Board of Supervisors to levy a food and beverage tax on businesses located in Rockingham County. On December 16, 2009, the Rockingham County Board of Supervisors approved a Food and Beverage Tax ordinance effective January 1, 2010. If you are located within a town in Rockingham County, or within the City of Harrisonburg, this tax will not be collected by your business. If your business does not serve prepared food and beverages, you are not liable to collect the Food and Beverage tax.
You will need to complete the Food and Beverage Tax Registration form for your business and remit the form to the Commissioner of the Revenue. You will need to begin collecting the 4% Food and Beverage Tax from your customers on February 1, 2010. This food and beverage tax shall be in addition to the sales tax. The first monthly remittance of the tax collected will be due March 20, 2010, for taxes collected during the month of February, 2010.
- Tax Rate: 4% of gross amount paid for food and beverages sold for human consumption by all restaurants and food establishments as defined in Rockingham County Code, Chapter 7, Article XVII
- Monthly Remittance: File the Monthly Remittance of Food and Beverage Tax with the Commissioner of the Revenue
- Filing Due Date: On or before the 20th day of the month following each month including all purchases taxable, the amount charged for the purchase, the date thereof, the taxes collected thereon and the amount of tax required to be collected
- Payment Due Date: On or before the 20th day of the month following each month and covering the amount of tax collected during the preceding month payable to the Rockingham County Treasurer.
You are able to make a Food and Beverage Tax payment online using our external website.