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Cigarette, Food & Beverage Taxes
Food & Beverage Tax
The Food and Beverage Tax, also called the Meal Tax, is 6.5% on all food and beverages, including alcoholic beverages, purchased in or from a food establishment, including but not limited to any:
  • Restaurant
  • Dining room
  • Grill
  • Coffee shop
  • Cafeteria
  • Café
  • Snack bar
  • Lunch counter
  • 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
  • Other similar establishments, public or private

The business must register with the Commissioner of Revenue, post a meal tax bond, collect the tax, and report and remit the tax on or before the 20th of the month following the month of collection. Your canceled check will serve as your receipt.
If the tax is not paid by the due date, a penalty of 10% will be imposed and interest will be calculated at the rate of 10% per-annum.

Cigarette Tax
A cigarette tax is imposed on each package of cigarettes sold in the City of Norfolk. Each pack of cigarettes must have the state and city cigarette tax stamps applied by the retailer / wholesaler before the cigarettes are offered for sale. The tax is $0.75 per 20 count package and $0.9375 per 25 count package. Cigarette tax is payable upon the purchase of cigarette stamps from the Norfolk Treasurer's Office.

The city treasurer is responsible for issuing the stamps and collecting the money for the stamps. The stamps can be purchased through the mail. The forms are available from the Commissioner of Revenue, please call 757-664-7886.