Effective January 1, 2026, Fairfax County will begin levying a tax on the purchase of all prepared food and beverages sold as a meal.

The Food and Beverage Tax is 4% of the total cost of food and beverages sold by restaurants, caterers, or other designated establishments defined as a restaurant in the Code of Virginia § 35.1-1.

The tax is imposed on food and beverages sold as meals by a restaurant, caterer, or other designated establishment within Fairfax County. However, the tax does not apply to food establishments situated in the Towns of Clifton, Herndon, or Vienna, or in the Cities of Fairfax, or Falls Church, as these localities impose their own separate meals tax. The tax is collected by the sellers from the customer and is remitted to the county. All funds collected are held in trust for the county until remitted monthly. Registered businesses must file on a monthly basis, even if food and beverages were not sold and the tax was not collected.

Food and Beverage Tax Brochure: English  |  Spanish/Español

Food and Beverage Tax Guidelines: English  |  Spanish/Español

Examples of establishments responsible for collecting and remitting the tax

Amusement parks	Billiard parlors	Bakeries
Bars	Bowling alleys	Buffets
Cafes	Cafeterias	Caterers
Coffee shops	Concession stands	Confectionery
Convenience stores	Delicatessen	Dining rooms
Eating houses	Eateries	Food trucks & vendors
Health clubs	Hot dog stands	Ice cream & yogurt shops
Lunchrooms	Mobile food services	Nightclubs
Movie theaters	Public & private clubs	Push carts
Restaurants	Short order places	Skating rinks
Sporting venues	Taverns	Theatres

Monthly returns and payment of the Food and Beverage Tax must be filed with the Fairfax County Department of Tax Administration on or before the 20th day of each month and should include the taxes collected during the preceding month.

The Food and Beverage Tax rate is 4.0% of a taxable meal. Example:

Cost of Meal	$ 35.00
County Food & Beverage Tax ($35.00 x 4%)	$ 1.40
Total	$ 36.40

To help defray some of the costs incurred by the seller in collecting the tax imposed, the Board approved a seller's discount. Every seller who collects and remits the tax can retain 3% of the taxes collected through December 31, 2027, if the taxes are paid on time. The discount will drop to 1% effective January 1, 2028.

Seller Scenario:

• Meal Cost: $75.00

• Food and Beverage Tax: 4.0%

• Virginia Sales and Use Tax: 6.0%

• Seller's Discount: 3.0%

Calculations:

Meal Cost:	$ 75.00
County Food & Beverage Tax ($75 x 4%)	$  3.00
VA Sales & Use Tax ($75 x 6%)	$  4.50
Total Tax:	$  7.50
Seller's Discount ($3 x 3%)	$  0.09

Key Points:

• It is important to note that the seller's discount only applies to the Food and Beverage Tax, not the Virginia Sales and Use Tax.

• It is also important to remember that the seller's discount percentage will change after December 31, 2027.

• Monthly remittances paid after the due date are not eligible for a discount and are subject to penalties and interest. 

Exemptions:

Food & Beverage sold by: 

• Alcoholic beverages sold in factory sealed containers for off-premises consumption

• Food and beverages sold through vending machines

• Food purchased for human consumption as "food" defined in the Food Stamp Act, except for sandwiches, salad bar, prepackaged single-serving salads consisting primarily of an assortment of vegetables, and non-factory sealed beverages

• Discretionary gratuities and mandatory gratuity charges added by the restaurant to the sales price to the extent the mandatory gratuity does not exceed 20%

Also exempt are Food and Beverages sold by:

• Day care centers

• Boardinghouses that do not accommodate transients

• Cafeterias operated by industrial plants for employees only

• Restaurants to their employees as part of compensation when no charge is made

• Volunteer Fire Dept. and volunteer emergency medical services agencies; nonprofit churches or other religious bodies; or educational, charitable organizations the first three times per calendar year if the proceeds are used for certain purposes

• Churches that serve meals for their members as a regular part of their religious observances

• Public or private elementary and secondary schools or institutions of higher learning to their students or employees

• Hospitals, medical clinics, convalescent homes, nursing homes, and or other extended care facilities for patients or residents only

• Sellers at local farmers markets and roadside stands with an annual income that does not exceed $2,500

• Homes for the aged or infirm individuals, individuals with disabilities, battered women, narcotic addicts or alcoholics

• Age-restricted apartment complexes or residences with restaurants, not open to the public, where meals are included in rental fees

Additionally, Food and Beverages Provided by:

• Public or private nonprofit charitable organization or establishment to elderly, infirm, or needy individuals or individuals with blindness or other disabilities in their homes, or at central locations

• Private establishments that contract with the appropriate agency of the Commonwealth of Virginia to offer food, food products, or beverages to elderly, or needy individuals or individuals with blindness or other disabilities in their home or at central locations

Non-Taxable items include:

• Grocery items

• Factory and non-factory sealed beverages sold alone

• Pre-packaged desserts and snack foods

• Any combination consisting entirely of beverages, grocery items, and snack foods sold separately

https://www.fairfaxcounty.gov/taxes/business/foodandbeverage