*ATTENTION* The Fairfax County Meals tax effective 1/1/2026 DOES NOT apply to Town of Herndon establishments. Please continue to collect, remit, and pay 4.5% monthly
Who Must File and Pay the Meals Tax?
If you receive payment for food/beverage sold within the Town of Herndon, you are required to collect and remit the meals tax to the Town of Herndon
Definitions
Food - All food, beverages or both, including alcoholic beverages, purchased in or from a food establishment, whether prepared in such food establishment or not, and whether consumed on the premises or off, and without regard to the manner, time or place of service.
Meal - Meal shall mean any prepared food or drink offered or held out for sale by a food establishment for the purpose of being consumed by any person to satisfy the appetite and is ready for immediate consumption. All such food and beverage, unless otherwise specifically exempted or excluded herein shall be included, whether catered, whether intended to be consumed on the seller's premises or elsewhere, whether designated as breakfast, lunch, snack, dinner, supper or by some other name, and without regard to the manner, time or place of service.
This applies to:
You must:
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Collect the meals tax from the customer at the time of payment
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Remit monthly filing and payment to the Revenue Department of the Town of Herndon by the 20th of the month.
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Understand that you are holding this tax in trust for the town. Managers or responsible parties of food establishment can be held personally liable for payment of delinquent taxes.
Monthly filling and payment are due to the Town of Herndon by the 20th of the month following the month being reported (OR) by the 20th of each month for the meal taxes collected during the preceding month. For example, tax payment for March is due on April 20th.
*If the 20th falls on a weekend day, the due date is moved to the next business day*
Electronic Submission
- Complete the Meals Tax Form and email it to revenue@herndon-va.gov. Please note that to be considered on time, your completed form must be submitted via email no later than 4:30 PM on the due date.
- You will receive a confirmation email along with payment details.
- Once your bill is generated, you can make a corresponding payment, on our Payment Portal (click here). Have your Business License/Account ID ready for quick payment as guest. You may register for access to billing history and future easy payments.
In-Person or Mail Submission
- Please ensure that both the tax return form and payment are submitted together. Meals taxes are payable to Town of Herndon.
- Complete the Meals Tax Form and drop off or mail to the Herndon Municipal Center at 777 Lynn Street, 1st floor, Herndon, VA 20170. If you need to submit your form and payment outside of regular business hours, you may use the drop box located at the front entrance of 777 Lynn Street.
Meals Tax Rate
The Meals Tax rate is 4.5% (for all sales beginning July 1, 2025). Meals Tax Form (all sales July 1, 2025 and beyond)
The Meals Tax rate is 3.75% (for all sales prior to July 1, 2025)Meals Tax Form (all sales prior to July 1, 2025)
Late Submission and Payments
A remittance is considered delinquent if Meals Tax Form and payment (both) are not received by the due date*. Remittances received after the 20th of the month are not allowed the 6% On-Time discount and are subject to a penalty of 10% of the tax due. Payments received after the 30th of the current month are assessed interest of 10% per annum.
General Exemptions
The meals tax shall not apply to:
- Factory-prepackaged items like candy, gum, and nuts (for on or off-premises).
- Items served exclusively for off-premises consumption, such as:
- Donuts, cookies, crackers, chips, ice cream
- Bulk food (e.g., whole cakes, gallon of ice cream)
- Factory-sealed beverages (alcoholic & non-alcoholic)
Charitable & Government-Related Exemptions
No tax on food or beverages:
- Provided by nonprofit organizations to:
- Sold through vending machines
- Paid for by:
- The Commonwealth of Virginia
- Any political subdivision
- The U.S. Government
- Furnished by hospitals, clinics, nursing homes, and other extended care facilities
- Sold by non-profit groups or churches for fundraising, used for non-profit purposes
For additional details, please refer to the legal references provided below.
📜 Legal References
- Code of Virginia § 35.1-1
- Town of Herndon - Code Sec. 30-404
