Meals Tax
Smyth County Board of Supervisors enacted a Meals Tax in 2021 to take effect July 1, 2022.
Meals Tax Rate
Current Meals Tax Rate is 6% OF THE GROSS SALES AMOUNT PAID for food and beverages purchased from any food establishment, whether prepared in such food establishment or not, and whether consumed on the premises or not.
Any business serving food is required to report gross sales amount monthly to the Commissioner. Failure to do so may result in statutory assessments, and/or criminal charges under the Code of Smyth County.
*Exceptions to the meals tax may be reviewed within in the ordinance: Meals Tax Exceptions (Municode Link - Ordinance)
The Meals Tax Remittance Form may be found in the FORMS section of this site or here: Meals Tax Report
The Full Ordinance May Be Reviewed Here: Meals Tax Ordinance (Municode Link)
