The Food and Beverage Tax is a tax on the total cost of food and beverages sold as meals by any restaurants, caterers, or other designated establishments within Fairfax County.

A meal consists of food and beverages, including alcoholic beverages, sold for the purposes of consumption in or from a food establishment, whether prepared or consumed in the food establishment or not. A meal does not include grocery items, snack foods, or beverages sold alone and not as part of a meal.

The Food and Beverage rate is 4%.

Establishments required to collect/remit the Food and Beverage Tax include, but are not limited to restaurants, caterers, lunchrooms, cafeterias, coffee shops, bars and breweries, taverns, delicatessens, grocery stores, convenience stores, bakeries, public or private clubs, ice cream shops, movie theaters, bowling alleys, and food trucks.

The tax does not apply to grocery items, snack foods alone, beverages alone, nor alcoholic beverages sold in factory-sealed containers for off-premises consumption. If beverages and snacks are purchased with a meal, the tax applies.

Yes, there are exemptions. Please visit www.fairfaxcounty.gov/taxes/business/foodandbeverage for a listing of exemptions. You may also refer to the Code of Virginia § 58.1-3833 and/or Fairfax County Ordinance § 4-31-15 for a complete list of exemptions.  

Discretionary gratuity is not taxable. Any mandatory gratuity charge added by the establishment to the cost of the meal is taxable if it is more than twenty percent (20%). In this instance, only the amount greater than 20% is taxable.

Businesses should begin collecting the Food and Beverage Tax on sales made on and after January 1, 2026. New establishments after January 1, 2026, should begin collecting this tax immediately upon opening the business.

The tax applies to food and beverages sold as a meal from a Fairfax County food establishment, even if the delivery address is not in the county.

The restaurant or establishment that prepares the meal is responsible for collecting and remitting the Food and Beverage Tax. 

The Food and Beverage Tax should not be applied to any service charges or delivery charges which must be separately stated on invoice or receipt.

The tax return and payment are due on or before the 20th of the month following the reporting period. For all due dates, if the date falls on a Saturday, Sunday, or County holiday, the due date is extended to the following business day. Filings and payments submitted after the due date are not eligible for the seller’s discount and are subject to a 10% late payment penalty and interest at 5% per annum. Electronically filed tax returns on the due date and paper tax returns postmarked by the due date will be considered timely.

You can file and pay online at: http://www.fairfaxcounty.gov/taxes/business/foodandbeverage.

Paper filings are available upon request.  Please contact foodandbeverage@fairfaxcounty.gov for a blank Food and Beverage Tax filing form.

Yes, to help defray some of the costs incurred by the seller in collecting the tax imposed, sellers who collect and remit the tax in a timely manner receive a filing discount of 3% of the tax due for the first two years after January 1, 2026. Subsequently, beginning on January 1, 2028, and beyond, the discount allowed will be 1% of the tax levied if the payment is remitted on time.

Business owners are required to keep and preserve complete records of taxable sales and claimed exempt sales paid for the current calendar year and the three previous years.

Payments submitted after the due date are subject to a 10% late payment penalty. Late payments are also subject to interest at 5% per annum.

You may contact the Fairfax County Department of Tax Administration by email at foodandbeverage@fairfaxcounty.gov or by phone at 703-222-8234 option 4 (TTY 711). 

Businesses that are not collecting the correct Food and Beverage Tax may be reported to DTA Business Compliance at  DTABusinessCompliance@fairfaxcounty.gov.

You can file and pay online by visiting our website at: http://www.fairfaxcounty.gov/taxes/business/foodandbeverage.

Filing and payment are due on or before the 20th of the month following the reporting period. Filings and payments submitted after the due date are not eligible for the seller's discount and are subject to a 10% late payment penalty and interest at 5% per annum.

Payments received after the due date are subject to a 10% late payment penalty. Late payments are also subject to interest at 5% per annum.

If you cannot pay the balance in full, you are encouraged to pay as much as possible by the due date. Any amount not paid by the due date will be assessed late payment penalties and interest and may also become subject to additional collection fees.

You may contact the Revenue Collection Division by phone at 703-222-8234 (TTY 711) or by email at DTARCD@fairfaxcounty.gov.