Frequently Asked Questions

The meals tax is a tax levied on all food and beverages prepared for immediate consumption within the unincorporated areas of Shenandoah County (the county's incorporated towns levy their own meals tax, and so the county meals tax does not apply to those areas). Items subject to this tax include, but are not limited to, any/all snack and drink items, appetizers, entrees or desserts, sold at any time of day by any vendor/business anywhere within Shenandoah County. This includes foods prepared for take-out or deliveries.

There are several exceptions to the meals tax, which can be found in Sec. 146-111 on page 2 of the County's adopted ordinance. You can read the ordinance in which Shenandoah County has adopted the meals tax here: https://shenandoahcountyva.gov/DocumentCenter/View/3768/Meals-tax-Ordinance---112025-PDF?bidId=

Sec. 146-111 (ix) exempts farmers markets and roadside stands from collecting meals tax so long as the seller's annual income from such business does not exceed $2,500, regardless of whether the business is located, or such income is generated, within the county or not. Please email the Commissioner of Revenue's office at revenue@shenandoahcountyva.us if you have specific questions about whether or not you or your business is liable for the meals tax.

Yes, the meals tax applies to deliveries and take-out orders, even if the delivery address is outside Shenandoah County.

Generally, yes. However, bottles or cans that remain factory sealed at the time of purchase are not taxed. For example, if a patron purchases a glass of wine at a local winery and also purchases an unopened bottle of wine to take home, the glass of wine is taxed, while the bottle is not because the bottle remains factory sealed.

Mandatory gratuities or service charges added by the restaurant to the sales price is taxable, so long as such gratuities or service charges do not exceed 20% of the sales price. Discretionary gratuities, such as tips, are not taxable.

As a general rule for the vast majority of civic and non-profit organizations, the meals tax does not apply. When gross sales of meals sold by these organizations exceed $100,000, the meals tax might begin to apply. Contact the Commissioner of the Revenue's office at revenue@shenandoahcountyva.gov@ if you have questions about whether or not your organization is subject to the meals tax.

Yes. All reports and payments must be made on or before the 20th day of the month following each month and covering the amount of tax collected during the preceding month. All records and calculations related to the meals tax must be kept and preserved for five years.

You can call the Commissioner of Revenue's office at (540) 459-6170 or email revenue@shenandoahcountyva.us if you have any questions regarding the meals tax in Shenandoah County.