What is considered a “restaurant”?

A restaurant as defined within subdivision 9 of section 35.1-1 of the Code of Virginia is any place where food is prepared for service to the public on or off the premises.

Restaurants include but are not limited to:

Amusement parks
Hot dog stands
Billiard parlors
Bowling alleys
Mobile food services
Office/Government cafeterias
Public and private clubs
Caterers (Licensed in Charlottesville)
Push carts
Coffee shops
Short order places
Concession stands
Skating rinks
Sporting venues
Dining rooms
Health clubs

Also included on a limited basis are:

  • Bakeries - if there is a sit-down area
  • Colleges and Universities when selling to non-students or non-employees
  • Hospitals and Nursing Homes when selling to employees and the general public
  • Industrial Cafeterias when selling to the general public

Food served from delicatessen counters at Convenience and Grocery Stores is also subject to the tax.

Show All Answers

1. What is considered a “restaurant”?
2. What is considered a “meal” that is subject to the Meals Tax?
3. How is meals tax filed and assessed? When is Meals Tax due?
4. Can I file and pay online?
5. What is the Seller’s Discount?
6. Does the meal, or prepared food, have to be consumed on the premises of the business where it is purchased to be taxable?
7. Does a caterer have to collect and remit Meals Taxes to the City of Charlottesville?
8. Are beverages such as soda, beer, water and others that are in a can, bottle or other factory sealed container subject to the meals tax?
9. Are there any exemptions to the Meals Tax?
10. How do I claim exempt sales?
11. Examples of documentation:
12. Are gratuities subject to the Meals Tax?