June 1, 2014 is the implementation date for Henrico County, Virginia's food and beverage tax, or "meals tax." Retail establishments that serve prepared foods, such as restaurants, amusement parks, mobile food services, cafeterias, deli counters and push carts will be required to collect a 4% meals tax, and remit it to Henrico County on the 20th of each month. 3% of the total collection is a "hold back" for the retailer. Registration is required in order for a certificate to be issued by Henrico County.



You are encouraged to consult Henrico County's website for specifics about implementation of the meals tax collection. There are many details businesses must follow in order to comply with the collection process. For example:

  • Discretionary gratuity is not taxed; however, non-discretionary gratuity added to the cost of the meal over 20% is taxed.
  • Beverages not sold with a meal are not taxed; however, beverages sold with a meal are taxed.
  • Grocery items, such as salads (potato, macaroni, etc.) sold by the pound, whole cakes or pies, coffee beans and other dry goods, and ice cream sold in bulk, are not taxed.


Contact information for Henrico County:

Susan Layne, 804.501.7354 or This email address is being protected from spambots. You need JavaScript enabled to view it. 
Steve Klos, 804.501.7329 or This email address is being protected from spambots. You need JavaScript enabled to view it. 

Click for more Henrico County Meals Tax information