Food & Beverage Tax

The Food and Beverage Tax in Warren County is a 4% tax imposed on the purchaser of every food or beverage served, sold, or delivered in the County by a restaurant or caterer. This tax is collected by the seller and paid by the purchaser at the point of sale, whether payment is made in cash or on credit.

The seller has the responsibility of adding this tax to the total amount charged for the meal and remitting the collected taxes to the County. The revenue generated from this tax is designated solely for public school capital improvement projects within Warren County.

Forms & Submission

Forms related to the Food and Beverage Tax are available at the Commissioner of the Revenue's office located at:
220 N Commerce Avenue
Suite 900
Front Royal, Virginia 22630

These forms include:

Violations & Penalties

As per Warren County Code Section 160-107, any person failing to comply with the provisions of this tax regulation will be guilty of a Class 3 misdemeanor upon conviction. This may result in a maximum fine of $500.

Please note that a conviction does not relieve any person from the obligation to pay, collect, or remit the tax as stipulated in the regulation. Each violation or failure to comply is considered a separate offense.

Contact Us

For more information or assistance, please visit the Commissioner of the Revenue's office at:
220 N Commerce Avenue
Suite 900
Front Royal, Virginia 22630

You can also call them at 540-635-2651.