The Patrick County Board of Supervisors on Feb. 10, approved a Prepared Food and Beverage Tax Ordinance with an effective date of April 1, 2020.
Any prepared food and beverages as described in the ordinance sold within the county should begin to collect the 4% tax beginning April 1; payments are due each month.
The ordinance exempts some organizations for the first $100,000 sold. Among exempt organizations are fire departments, rescue squads, nonprofit churches, educational, charitable, and others. A complete list is included in the ordinance, or for more information, contact the Commissioner of the Revenue’s office.
A copy of the ordinance can be viewed online at www.co.patrick.va.us under ordinances.
Any business, caterer, vendor, organization or individual selling prepared food and beverages to the public in in the county that did not receive an information packet from the Commissioner of the Revenue also is encouraged to call the office at (276) 694-7131.