{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3834.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3834.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3834.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3834.html"}],"law_id":68469,"edition_id":1,"section_id":68469,"structure_id":16434,"section_number":"58.1-3834","catch_line":"Apportionment of food and beverage or meals tax","history":"1993, c. 104; 2020, cc. 1214, 1263.","full_text":"In any case where a business is located partially within two or more local jurisdictions by reason of the boundary line between the local jurisdictions passing through such place of business, and one or more of the local jurisdictions imposes the food and beverage or meals tax, the tax rate shall be computed by applying the apportionment formula in \u00a7 58.1-3709 to the food and beverage or meals tax rate of each applicable local jurisdiction. Such apportioned rate shall be rounded to the nearest one-half percent.","order_by":null,"text":{"0":{"id":247893,"text":"In any case where a business is located partially within two or more local jurisdictions by reason of the boundary line between the local jurisdictions passing through such place of business, and one or more of the local jurisdictions imposes the food and beverage or meals tax, the tax rate shall be computed by applying the apportionment formula in \u00a7 58.1-3709 to the food and beverage or meals tax rate of each applicable local jurisdiction. Such apportioned rate shall be rounded to the nearest one-half percent.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":16434,"edition_id":1,"name":"Food and Beverage Tax","identifier":"7.1","label":"article","depth":4,"order_by":1,"parent_id":13307,"metadata":{},"date_created":"2026-06-26 04:17:52","date_modified":"2026-06-26 04:17:52","permalink":{"id":258623,"object_type":"structure","relational_id":16434,"identifier":"7.1","token":"58.1\/III\/38\/7.1","url":"\/58.1\/III\/38\/7.1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13307,"edition_id":1,"name":"Miscellaneous Taxes","identifier":"38","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:44:37","date_modified":"2026-06-26 03:44:37","permalink":{"id":258383,"object_type":"structure","relational_id":13307,"identifier":"38","token":"58.1\/III\/38","url":"\/58.1\/III\/38\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12704,"edition_id":1,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256459,"object_type":"structure","relational_id":12704,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":74770,"structure_id":16434,"section_number":"58.1-3833","catch_line":"County food and beverage tax","url":"\/58.1-3833\/","token":"58.1\/III\/38\/7.1\/58.1-3833","metadata":false},{"id":68469,"structure_id":16434,"section_number":"58.1-3834","catch_line":"Apportionment of food and beverage or meals tax","url":"\/58.1-3834\/","token":"58.1\/III\/38\/7.1\/58.1-3834","metadata":false}],"previous_section":{"id":74770,"structure_id":16434,"section_number":"58.1-3833","catch_line":"County food and beverage tax","url":"\/58.1-3833\/","token":"58.1\/III\/38\/7.1\/58.1-3833","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3834\/","history_text":"

This law was first created in 1993. The record of its establishment is cataloged in chapter 104 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1993 \u201cActs\u201d aren\u2019t available online. It has been modified 1 time. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. That modification is as follows: in 2020, chapters 1214<\/a> and 1263<\/a>.<\/p>","references":false,"refers_to":[{"id":64479,"section_number":"58.1-3709","catch_line":"Business located in more than one jurisdiction","order_by":null,"url":"\/58.1-3709\/"}],"permalink":{"id":258629,"object_type":"law","relational_id":68469,"identifier":"58.1-3834","token":"58.1\/III\/38\/7.1\/58.1-3834","url":"\/58.1-3834\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3834\/","token":"58.1\/III\/38\/7.1\/58.1-3834","dublin_core":{"Title":"Apportionment of food and beverage or meals tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3834","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

In any case where a business is located partially within two or more local jurisdictions<\/span> by reason of the boundary line between the local jurisdictions<\/span> passing through such place of business, and one or more of the local jurisdictions<\/span> imposes the food and beverage or meals tax, the tax rate shall be computed by applying the apportionment formula in \u00a7 58.1-3709<\/a> to the food and beverage or meals tax rate of each applicable local jurisdiction<\/span>. Such apportioned rate shall be rounded to the nearest one-half percent.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nAPPORTIONMENT OF FOOD AND BEVERAGE OR MEALS TAX (\u00a7 58.1-3834)\n\nIn any case where a business is located partially within two or more local\njurisdictions by reason of the boundary line between the local jurisdictions\npassing through such place of business, and one or more of the local\njurisdictions imposes the food and beverage or meals tax, the tax rate shall be\ncomputed by applying the apportionment formula in \u00a7 58.1-3709 to the food and\nbeverage or meals tax rate of each applicable local jurisdiction. Such\napportioned rate shall be rounded to the nearest one-half percent.\n\nHISTORY: 1993, c. 104; 2020, cc. 1214, 1263.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}