2011 Code of Virginia
Title 58.1 TAXATION.
Chapter 38 Miscellaneous Taxes (58.1-3800 thru 58.1-3853)
58.1-3834 Apportionment of food and beverage or meals tax
58.1-3834. Apportionment of food and beverage or meals tax.
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; provided, the total tax rate shall not exceed the rate authorized in 58.1-3833.
(1993, c. 104.)
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