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HomeMy WebLinkAbout090506 Meals Tax Report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¶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able 17.1 Meals, Transient Occupancy, Cigarette, Admissions, and Motor Vehicle Fuel Excise Taxes, 2005 Transient Meals Occupancy (Restaurant) (Hotel and Motel) Locality Tax (%) Tax (%) Cities (Note: All cities responded to the survey.) Alexandria 3;0 5.5 + $1 per night 5.0 6.0 Bedford Bristol Colonial Heights Covington Danville Emporia Fairfax Falls Church Franklin Fredericksburg Galax Hampton Harrisonburg Hopewell Lexington Lynchburg Manassas Manassas Park Martinsville Newport News Norfolk 6.5 Norton 5.0 Petersburg 4.0 Poquoson 5.5 Portsmouth 6.5 Radford 5.0 Richmond 6.0 Roanoke 4.0 Salem 4.0 Staunton 5.0 Suffolk 5.5 Virginia Beach 5.5 Waynesboro 5.0 Williamsburg 5.0 8.0 4.0 4.0 N/A 8.0 5.0 8.0 7.0 4.0 4.0 6.0 8.0 10.5" 5.0 5.0 N/A Not applicable. a Not to exceed $0.50 per person. b Imposed in special districts. C For concert events. d For sporting events. Cigarette Tax (Per Pack) Motor Vehicle Fuel Tax (%) Admissions Tax (%) 70~ 20~ 4~ (20 cig.) 5~ (25 cig.) N/A 25~ 50~ (20 Gig.) 62.5~ (25 cig.) 75~ (30 cig.) N/A 20~ N/A N/A 50~ 50~ (20 cig.) , 63~ (25 cig.) 75~ 31~ N/A 65~ 30~ N/A N/A 35~ (20 cig.) 43.75i (25 cig.) 50~ (20 cig.) 62.5~ (25 cig.) 75~ (30 cig.) 50~ 20~ 65~ (20 cig.) 81.25~ (25 cig.) 97.50~ (30 cig.) 55~ (20 cig.) 68.75~ (25 cig.) N/A 1 O~ (20 Gig.) 15~ (25 Gig.) 10~ 50~ (20 cig.) 63~ (25 Gig.) 15~ N/A 27i N/A N/A ~ ~ N/A '"' N/A E ,2.0 ~ 2.0 = NfA ~,,; ,N/A 4.0 2.0 ~ NfA N/A 10.0 N/A 5.0 NfA N/A NfA N/A N/A 7.0 N/A 10.0 N/A N/A NfA 5.0 NfA N/A N/A 10.0 N/A N/A N/A 7.0 N/A 9.0 Civic Center N/A 6.5 Other 5.0 N/A NfA N/A 10.0 N/A 10.0c N/A 5.0d N/A N/A N/A N/A 5.0 N/A 0.75~fcigarette 15~ 50~(20 cig.) 62.5i (25cig.) 50~ (20 cig.) 63~ (25 cig.) 20~ 25~ Tax Rates 2005 Table 17.1 Meals, Transient Occupancy, Cigarette, Admissions, and Motor Vehicle Fuel Excise Taxes, 2005 (continued) Transient Meals Occupancy (Restaurant) (Hotel and Motel) Cigarette Tax Admissions Motor Vehicle Locality Tax (%) Tax(%) (Per Pack) Tax(%) Fuel Tax (%) Towns (continued) , 0' Fin 4.0 NfA NfA NfA N/A !f Fries 4.0 NfA NfA NfA NfA Front Royal 4.0 6.0 NfA NfA NfA Glade Spring 5.0 NfA NfA NfA N/A Gordonsville 4.5 N/A 10~ NfA N/A Grundy 4.0 N/A 5~ NfA N/A Herndon 1.5 6.0 50~ (20 cig.) NfA N/A 62.5~ (25 cig.) 75~ (30 cig.) Hillsville N/A N/A Honaker NfA N/A Independence NfA N/A Ir N/A - - I NfA ~ NfA 5i NfA N/A NfA - N/A NfA 50~ (20 cig.) N/A 62.5~ (25 cig.) 75~ (30 cig.) Louisa 5.5 N/A N/A N/A N/A Lovettsville NfA 5.0 NfA N/A N/A Luray 4.0 3.0 N/A N/A N/A Madison 4,0 NfA N/A NfA NfA Marion 5.0 4.0 12~ (20 cig,) NfA NfA Middleburg 3,0 3.0 N/A NfA NfA Middletown 4,0 4.0 NfA NfA NfA Narrows 4.0 4.0 N/A N/A NfA New Market 4.0 3.0 N/A NfA N/A Onancock N/A 2.0 N/A N/A NfA Pearisburg 4.0 N/A N/A N/A N/A Pennington Gap 3.0 2.0 N/A N/A N/A Pound 4.0 4.0 5~ N/A N/A Pulaski 5.0 N/A 15~ (20 cig,) N/A NfA 18~ (25 cig.) Richlands 4.0 N/A NfA NfA Rocky Mount 4.0 NfA N/A NfA Rural Retreat 4.0 NfA N/A NfA Saint Paul 5.0 5~ NfA NfA Scottsville 4.0 N/A N/A NfA Shenandoah 4.0 N/A N/A N/A Smithfield 4.0 25~ N/A N/A South Boston 3.0 N/A NfA N/A South Hill 4.5 NfA N/A NfA Sta 4.0 N/A NfA 4.0 NfA NfA 5,0 NfA NfA 3,0 NfA NfA annock 4.0 15i N/A Timberville 4.0 N/A N/A Toms Srook 3.0 N/A NfA Urbanna 4.0 NfA NfA Vienna 4.0 50~ (20 Gig.) N/A 62.5~ (25 cig.) Vinton 4.0 2.0 NfA 5.0 N/A - -- -"" ----~'"_.~.-.- _____~,,__..M~~"'_'_,__"__~"""._ -,,--------,-~,-~.._-------,-_.- "_.,,---~~,._,, N/A Not applicable. Excise Taxes Table 17.1 Meals, Transient Occupancy, Cigarette, Admissions, and Motor Vehicle Fuel Excise Taxes, 2005 (continued) Locality Meals (Restaurant) Tax (%) Transient Occupancy (Hotel and Motel) Tax(%) Cigarette Tax (Per Pack) Admissions Tax(%) Motor Vehicle Fuel Tax (%) Wise Woodstock 5.0 5.0 6.0 4.0 3.0 6.0 N/A N/A N/A N/A NfA N/A I ~ ~ - = ~ @!. ;::: i!ciW Tax Rates 2005