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Remit to Commissioner of Revenue

10% of admissions collected

Places of amusement or entertainment in NorfolkAdmission Tax that charge a fee for entrance must collect a 10% admission tax. The reports and remittances are to be made on or before the 20th of each month covering the amount of tax collected during the preceding month.

Remit to Norfolk City Treasurer

65¢ per 20 count package
81.25¢ per 25 count package

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 $0.65 cents per 20 count package and $0.8125 cents per 25 count package. Cigarette tax is payable upon the purchase of cigarette stamps from the Norfolk Treasurer's office.

Purchase of cigarette tax stamps must be made in person.

Remit to Commissioner of Revenue

6.5% of gross

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, or other similar establishments, public or private. The business must register with the Commissioner of the 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 cancelled 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.

Remit to Commissioner of Revenue

8%

Every hotel (public or private), inn hostelry, tourist home or house, motel, rooming house or other lodging place within the city offering lodging for compensation, to any transient (90 consecutive days or less) must collect a 8% lodging tax. Those entities collecting the tax must register with the Commissioner of the Revenue, report and remit the tax on or before the 20th of the month following the month of collection.

Remit to Virginia Department of Taxation

5% (4% State Tax, 1% City Tax)

This tax, also called Sales and Use Tax, is collected by merchants on behalf of the Commonwealth of Virginia. Questions regarding the Virginia State Sales and Use Tax should be directed to the Virginia Department of Taxation.

Remit to Commissioner of Revenue

1%

This local tax applies to businesses engaged primarily in the short-term rental of tangible personal property. If a minimum of 80% of gross rental receipts are for a period of 92 days or less, the business must be registered with the Commissioner's Office and must collect and remit a 1% tax on all short term rentals. Merchants meeting the criteria must collect a tax on all daily rentals in lieu of personal property taxation on rental property.