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The proposed Meals Tax rate in Middlesex County is 4% of the amount paid for prepared foods purchased in the County. Meals Taxes collected within the Town of Urbanna are paid to the Town.
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A meal is any prepared food or drink offered or held out for sale by a food establishment for the purpose of being consumed by any person to satisfy the appetite and that is ready for immediate consumption.
Taxes are due the 20th day of the month following the month in which the taxes are collected, or should have been collected, from the consumer. For example, Meals Taxes collected from consumers in January are due to be remitted to the County on or before February 20.
No, the meal, or prepared food, is subject to the Meals Tax whether it is intended to be consumed on the seller’s premises or elsewhere and without regard to the manner, time or place of service.
No alcoholic and non-alcoholic beverages sold for off-premise consumption in factory sealed containers are exempt from the Meals Tax.
A restaurant as defined by the ordinance is:
Examples of restaurants include:
Yes; any business that collects the tax may retain a commission of 5% of the total tax they collect to cover administrative costs associated with collection. For example, a restaurant that collections $1000 in tax will be able to retain $50 for its administrative expenses.
No; The Virginia Code, section 58.1-3840 says:
Yes, the following items, when served exclusively for off-premise consumption, are exempt from the Meals Tax:
The following purchases of food and beverages are exempt from the Meals Tax: