Virginia § 58.1-3834 Apportionment of food and beverage or meals tax

Virginia Statutes

§ 58.1-3834 — Apportionment of food and beverage or meals tax

Virginia § 58.1-3834

JurisdictionVirginia

Title 58.1Taxation

Subtitle IIILocal Taxes

Ch. 38Miscellaneous Taxes

Art. 7.1Food and Beverage Tax

This text of Virginia § 58.1-3834 (Apportionment of food and beverage or meals tax) is published on Counsel Stack Legal Research, covering Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Va. Code Ann. § 58.1-3834 (2026).

Text

In any case where a business is located partially within two or more local jurisdictions by reason of the boundary line between the local jurisdictions passing through such place of business, and one or more of the local jurisdictions imposes the food and beverage or meals tax, the tax rate shall be computed by applying the apportionment formula in § 58.1-3709 to the food and beverage or meals tax rate of each applicable local jurisdiction. Such apportioned rate shall be rounded to the nearest one-half percent.

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In any case where a business is located partially within two or more local jurisdictions by reason of the boundary line between the local jurisdictions passing through such place of business, and one or more of the local jurisdictions imposes the food and beverage or meals tax, the tax rate shall be computed by applying the apportionment formula in § 58.1-3709 to the food and beverage or meals tax rate of each applicable local jurisdiction. Such apportioned rate shall be rounded to the nearest one-half percent.