Places of amusement or entertainment 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 day of each month covering the amount of tax collected during the preceding month.
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. 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 the Revenue, please call 664-7886.
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
- Coffee shop
- Dining room
- Eating house
- Ice cream / yogurt shops
- Lounge or other similar establishments, public or private
- Lunch counter
- Lunch wagon or truck
- Movie theater
- Public or private club
- Pushcart or other mobile facility from which food is sold
- Snack bar
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 day 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.
Lodging & Room Tax
Every hotel (public or private), inn hosterly, 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 an 8% lodging/transient occupancy tax. Those entities collecting the tax must register with the Commissioner of the Revenue, and report and remit the tax on or before the 20th day of the month following the month of collection. In addition there is a $3.00 per night per room tax.
Homestay Rental / Vacation Rental Tax
This category of short-term rental is the act of renting out a furnished space for a short-term stay. The City of Norfolk has two options related to short-term rentals; Homestay rental and Vacation rental. Homestay Rental is defined as a space within a dwelling unit for rent to a guest for fewer then 30 consecutive nights when the owner of the property is present on the premises throughout the entire rental period. Vacation Rental is defined as a property for rent for fewer than 30 consecutive nights when the owners of the property are not present in the home.
Every Homestay/Vacation rental must collect an 8% transient occupancy tax as well as a $3 per night room tax. Those collecting the tax must register with the Commissioner of the Revenue, and report and remit the tax on or before the 20th day of the month following the month of collection.
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Retail Sales 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.
Short Term Rental Tax on Tangible Personal Property
This category of short-term rental tax applies to local businesses engaged primarily in the short-term rental of tangible personal property items such as tents,chairs,cranes or other equipment. If a minimum of 80% of gross rental receipts is 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.