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Meals Tax

Meals Tax (Virginia State Code, Section 58.1-3840 & Round Hill Town Code Chapter 21, Article V)

Meals Tax will become effective January 1, 2026, in the Town of Round Hill, at a rate of 2% on all prepared food and meals within the Town. 

Meals and Beverage Tax is a trust tax whereby food establishments act as a fiduciary collecting the tax on behalf of the Town; any meals taxes collected from customers are held in trust for the Town and must be reported and remitted by the 20th day of the following month.

Meals Tax must be filed and paid monthly - on or before the 20th day of the month, following the month during which the tax was collected. 
For example, taxes collected during January are due by February 20th.  If paid or postmarked after the due date, a penalty of 10% and 10% annual interest will be assessed.

Existing businesses will be expected to submit their FIRST Meals Tax payment and return no later than February 20, 2026.

Click link to access a fillable Meals Tax Return that may be completed online at www.roundhillva.gov. 
For more information about the various methods of paying, see below or visit the Town's Payment Options page. 

LINKS TO ADDITIONAL RESOURCES:

PAYMENT OPTIONS:

  • Traditional Mail - you may send the Meals Tax Return (link above) and your payment, via traditional mail. The Town Finance staff will post your payment to your account as of the business day it is received. Please do not mail cash.  A check or money order may be made out to the Town of Round Hill and mailed to:  PO Box 36, Round Hill, VA, 20142.
  • In Person - You may bring your Meals Tax Return (link above) and payment to the Town Office located at 23 Main Street, Round Hill, during regular business hours, 8:30 am to 4:30 pm, Monday through Friday (excluding holidays). Cash, check, credit/debit, or money order are accepted. 
  • Drop Box - We have two drop boxes conveniently located at the Town Office, 23 Main Street, Round Hill. One box is a mail slot at the back door, the other is a free-standing drop box located just outside the front entrance. A check or money order may be placed in either box, at any time. You must include a copy of your Meals Tax Return with your payment. Envelopes are provided for your convenience. 

Terms Associated with Meals Tax:

  • Food. All food, beverages, including alcoholic beverages, purchased in or from a food establishment, whether prepared in such food establishment or not, and whether consumed on the premises or off, and without regard to the manner, time or place of service.
  • Food Establishment. Any place in or from which food or food products are prepared, packaged, sold, or distributed in the Town, including but not limited to, any restaurant, dining room, grill, food store, food market, grocery store, coffee shop, cafeteria, cafe, snack bar, lunch counter, convenience store, 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 establishment, public or private, and shall include private property outside of and contiguous to a building or structure operated as a food establishment at which food or food products are sold for immediate consumption.
  • Meal. Meal shall mean any prepared food or drink offered or held out for sale by a food establishment for the purpose of being consumed by any person and is ready for immediate consumption. All such food and beverage, unless otherwise specifically exempted or excluded herein shall be included, whether intended to be consumed on the seller's premises or elsewhere, whether designated as breakfast, lunch, snack, dinner, supper or by some other name, and without regard to the manner, time or place of service.