                                 CODE OF VIRGINIA

APPORTIONMENT OF FOOD AND BEVERAGE OR MEALS TAX (§ 58.1-3834)

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 § 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.

HISTORY: 1993, c. 104; 2020, cc. 1214, 1263.