HomeConnectCommissioner of the RevenueBusiness TaxesMeals / Lodging Tax

Overview
New restaurants and other sellers are required to register with the Business Tax Section before they begin making sales. Please call the Business Tax Section at 703-257-8214 with any questions you may have about these taxes.

• Meal and Lodging Tax Return

Meals, Food & Beverage Tax

• Restaurants and other sellers of prepared food and beverages are required to collect a 4% tax from the consumer at the time of sale
• These taxes are held in trust by the business until they are remitted to this office by the 20th of the month following the month the taxes were collected

Transient Occupancy Tax (Lodging)

• Hotels and motels are required to collect a 5% tax on all room rentals of 90 days or less
• These taxes are held in trust by the business until they are remitted to this office by the 20th of the month following the month the taxes were collected