Cigarette, Food & Beverage Taxes

Food & Beverage Tax

The Food and Beverage Tax (PDF), 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:

  • Bakery
  • Bar
  • Café
  • Cafeteria
  • Coffee shop
  • Confectionery
  • Delicatessen
  • Dining room
  • Drugstore
  • Eatery
  • Eating house
  • Grill
  • Ice cream/yogurt shops
  • Lounge
  • Lunch counter
  • Lunch wagon or truck
  • Movie theater
  • Public or private club
  • Pushcart or another mobile facility from which food is sold
  • Resort
  • Restaurant
  • Snack bar
  • 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 $0.95 per 20 count package.

Stamps

The 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.