State law authorizes counties, cities, and towns to levy a tax on prepared food and beverages, commonly called a “meals tax,” subject to certain restrictions. The Fairfax County Board of Supervisors voted on June 7 to place a meals tax referendum on the November 8 ballot.
The question presented in this referendum asks Fairfax County voters whether the Board of Supervisors should be authorized to levy a meals tax, as allowed by Virginia Code § 58.1-3833, at a rate not to exceed four percent (4%) of the amount charged for the taxable food and beverages. The Board of Supervisors has decided to dedicate the revenues to two purposes, which are specified in the ballot question. First, 70 percent of the net revenues would be dedicated to Fairfax County Public Schools. Second, 30 percent of the net revenues would be dedicated to County services, capital improvements and property tax relief.
More information is available by going to http://www.fairfaxcounty.gov/mealstax/.