Meals Tax
Effective February 1st, 2026, Shenandoah County will begin levying a tax on the purchase of all food and beverages prepared for human consumption, hereby referred to as the “meals tax.” The meals tax is 6% 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.
Each of the county's incorporated towns levy their own tax on meals, therefore the county meals tax does not apply to restaurants and other establishments within the towns. Visit our tax rates page to find links to your town's website for more information: Current & Former Tax Rates | Shenandoah County, VA
Visit our FAQ page for more information regarding the meals tax.
You can read the county's adopted ordinance here: Meals-tax-Ordinance---112025-PDF
Who collects the 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. Registered businesses that are liable for meals tax must file monthly, even if food and beverages were not sold and the tax was not collected. Meals tax remittances are payable to the Shenandoah County Treasurer.
Examples of establishments responsible for collecting and remitting the tax include, but are not limited to: billiard halls, bakeries, bars, bowling alleys, buffets, cafes, cafeterias, caterers, coffee shops, concession stands, confectioneries, convenience stores, delicatessen (delis), 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, and theaters.
How to file/pay Meals Tax:
Meals tax filings and payments are due on or before the 20th of each month. Filings and payments are delivered to the Commissioner of Revenue's office at the Shenandoah County Government Complex via mail or in-person. Checks can be made out to "Shenandoah County Treasurer."