Transient Occupancy and Meals & Beverage Taxes

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Transient Occupancy Tax

The Town of Leesburg's Transient Occupancy Tax rate is 8% of the total amount paid for lodging in hotels, motels and B&Bs. The additional 2% is a regional tax that will go to the Northern Virginia Transportation Authority. The tax is due by the 20th day of each month for taxes following the quarter during which the tax was collected, using the appropriate tax filing coupon (link below).  If paid or postmarked after the due date, a penalty of 10% and 10% annual interest will be assessed.  For more information about the various methods of paying, please visit our Payment Options page.

Transient Occupancy Tax Coupons (pdf)
  


Meals & Beverage Tax (State Code, Section 58.1-3833)

The Town of Leesburg's Meals & Beverage Tax rate is currently 3.5% on all prepared food and meals.  The tax is due on the 20th day of the first month following the quarter during which the tax was collected, using the appropriate tax filing coupon (link below).  For example:  Meals & Beverage Taxes collected during January, February and March is due April 20th. If paid or postmarked after the due date, a penalty of 10% and 10% annual interest will be assessed. For more information about the various methods of paying, please visit our Payment Options page. 
    
Meal & Beverage Tax Coupons (pdf)

Definitions:

  • Food. All food, beverages, including alcoholic beverages, purchased in or from a food establishment, whether prepared in such food establishment or not, and whether consumed on the premises or off, and without regard to the manner, time or place of service.
       
  • Food Establishment. Any place in or from which food or food products are prepared, packaged, sold, or distributed in the Town, including but not limited to, any restaurant, dining room, grill, food store, food market, grocery store, coffee shop, cafeteria, cafe, snack bar, lunch counter, convenience store, movie theater, delicatessen, confectionery, 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, bar, lounge, or other similar establishment, public or private, and shall include private property outside of and contiguous to a building or structure operated as a food establishment at which food or food products are sold for immediate consumption.
        
  • Meal. Meal shall mean any prepared food or drink offered or held out for sale by a food establishment for the purpose of being consumed by any person and is ready for immediate consumption. All such food and beverage, unless otherwise specifically exempted or excluded herein shall be included, whether intended to be consumed on the seller's premises or elsewhere, whether designated as breakfast, lunch, snack, dinner, supper or by some other name, and without regard to the manner, time or place of service.

 

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