Food & Beverage Tax

City Food & Beverage Tax

The City of Hampton, Virginia, imposes a tax in the amount of 7.5% of any charge upon all food and beverages sold in a food establishment in the City. This tax should be collected by the seller from each person who pays the charge at the time of the sale, and must be remitted to the City no later than the 20th of the month following the month of collection.

"Food and Beverages" include all food and / or beverages, including alcoholic beverages, purchased in or from a food establishment, whether prepared in such establishment or not, and whether consumed on the premises or not, and without regard to the manner, time or place of service.

"Food Establishments" include any place in or from which food or beverages, or both, are sold in the City, including, but not limited to:

  • Any restaurant
  • Bakery
  • Bar
  • Café
  • Cafeteria
  • Coffee shop
  • Coliseum
  • Confectionary
  • Delicatessen
  • Dining room
  • Drugstore
  • Eatery
  • Eating house
  • Grill
  • Ice cream / yogurt shops
  • Lounge or other similar establishment, public or private
  • Lunch counter
  • Lunch wagon or truck
  • Movie theater
  • Public or private club
  • Pushcart or other mobile facility from which food is sold
  • Resort
  • Snack bar

To assist you in administering this tax, please contact the Office of the Commissioner of the Revenue at (757) 727-6700 or email the Office of the Commissioner of the Revenue.

View Restaurant Requirements (PDF)

Returns & Remittances

Returns and remittances can either be remitted online through the Smart Payment Portal or by mail to: 

Commissioner of the Revenue
 Attn: Excise Tax
 P.O. Box 636
 Hampton, VA 23669