VirginiaHB20042025 Regular SessionHouse

Local meals and prepared food and beverage taxes; maximum rate.

Sponsored By: Joseph P. McNamara (Republican)

Failed

Summary

Local meals and prepared food and beverage taxes; maximum rate. Provides a cap on the maximum allowable tax rate that localities may impose on meals and prepared food and beverages. The bill sets the maximum rate at no more than four percent, unless a higher rate of no more than six percent is authorized via a referendum in the locality. The new limitation applies to localities beginning January 1, 2028. In the case of a town, the maximum rate is limited by the amount of any food and beverage tax imposed by the county in which the town is located. The bill requires that no town shall impose any rate if, when added to the county food and beverage tax rate, such tax rate exceeds the four or six percent limit, as applicable.

Subcommittee #1

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Bill Overview

No Economic Impacts Identified for this Bill

Sponsors & Cosponsors

Sponsor

  • Joseph P. McNamara

    Republican • House

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

No roll call votes available for this bill.

Actions Timeline

  1. Left in Finance

    2/4/2025House
  2. Assigned Finance sub: Subcommittee #1

    1/24/2025House
  3. Impact statement from TAX (HB2004)

    1/16/2025House
  4. Referred to Committee on Finance

    1/7/2025House
  5. Prefiled and ordered printed; Offered 01-13-2025 25100561D

    1/7/2025House

Bill Text

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