HomeMy WebLinkAbout088-26 (OrdAmendmentChapter155Taxation(MealsTax)) j
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ORDINANCE
April 22, 2026
The Board of Supervisors of Frederick County, Virginia, hereby ordains that Frederick County
Code, Chapter 155 Taxation, Article XIX Meals Tax, Section 155-118 Tax Imposed be
amended, effective July 1, 2026, as follows (deletions shown in bold stFik8thFough and
additions shown in bold underline):
Chapter 155 Taxation, Article XIX Meals Tax
CHAPTER 155 TAXATION
Article XIX Meals Tax
§ 155-118 Tax Imposed
In addition to all other taxes and fees of any kind now or hereafter imposed by law, there is
hereby levied and imposed on the purchaser of every meal served, sold or delivered in the
County by a restaurant or caterer a tax equivalent to 4°6 6% of the amount paid for the meal.
There shall be no tax if the total amount paid is less than $0.50; on larger amounts, a fractional
cent of tax due shall be rounded to the next higher cent.
Adopted this 22"d day of April 2026.
John F. Jewell, Chairman Aye Michael D. Guevremont Aye
Albert L. Orndorff Aye Robert T. Liero Aye
Jason C. Aikens Aye Gary R. Oates Aye
Robert W. Wells Aye f
Michael Bollhoefer
Clerk, Board of Supervisors
County of Frederick, Virginia
No. 088-26
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COUNTY OF FREDERICK
Andrew R. Fox
County Attorney
® 540/722-8383
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1738 Fax 540/667-0370
E-mail:
andrew.fox@fcva.us
MEMORANDUM
TO: Board of Supervisors
FROM: Andrew R. Fox
County Attorney
DATE: April 6, 2026
RE: An Ordinance to Amend the Frederick County Code, Chapter 155 Taxation,
Article XIX Meals Tax, Section 155-118 Tax Imposed, to Increase the Meals Tax
from 4%to 6%, Effective July 1, 2026.
This ordinance updates the County Code to reflect the increase in the Meals Tax from 4%
to 6%, effective July 1, 2026, enacted as part of the Fiscal Year 2027 County budget.
Attachment
107 North Kent Street • Winchester, Virginia 22601