The Food and Beverage Excise Tax filing Form, printed as COR 7, is the City of Newport News form on which a business reports one month of taxable gross receipts and figures the food and beverage tax it owes. It is issued by the Newport News Commissioner of the Revenue, and the same sheet carries the payment lines and a reverse side for address changes and business closures. On FillingPDF you can fill out the form online and download or print the completed PDF; the form is filed with the Commissioner of the Revenue as described below, and the city publishes the original at nnva.gov.
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What is COR 7?
The Food and Beverage Excise Tax filing Form, printed as COR 7 (Jan 2018) and headed "City of Newport News – Food and Beverage Tax," is the city form on which a business reports its taxable gross receipts for a month and figures the food and beverage tax due.
The Commissioner of the Revenue of Newport News issues it. The front lists the account number, the business location, the month covered and the date payment is due. The calculation lines then run from Taxable Gross Receipts through the printed tax rate, a discount, Penalty and Interest to Total Due, Payment and Balance Due. A line marked COR ONLY (A.O.H.) is labeled for the Commissioner's office. The owner or authorized agent certifies that the figures are true and correct to the best of their knowledge.
The sheet is a set of two copies, a Commissioner of the Revenue Copy and a Treasurer Copy, that stay attached and are returned together. The reverse side is a separate section for name, address and similar changes, and for closures and entity changes. It quotes Newport News Code of Ordinances Chapter 40: when a person required to collect and pay the tax quits, closes or otherwise disposes of the business, the tax becomes immediately due and payable.
This is a business tax form. It is not one of the real estate or mobile home tax forms that the Commissioner of the Revenue lists on its Forms page.
Who needs to file COR 7?
Businesses in the City of Newport News that are required to collect and pay the city's food and beverage tax use this form to report each month and pay what they owe. The form is signed by the owner or an authorized agent, who prints their name and title next to the signature.
The reverse side applies to specific situations:
- A business that moved to a new location inside Newport News reports the new location, the date it moved, the new business phone and mailing address, and the new main office and owner/officer details.
- A business whose location moved from Newport News to outside the city completes the Closures / Entity Changes section instead.
- A business that closed, or whose entity changed, enters the closing date, its current mailing address and phone number, and the final tax period with its gross receipts, tax, penalty and interest.
Do not enter a new owner or officer in the address-change section. If your business has a new owner or officer, you must contact the Commissioner of the Revenue's office. The form does not apply to anyone who does not collect the food and beverage tax.
When to file COR 7
Payment is due on or before the 20th of the month, and the due date for the period is printed on the form next to PAYMENT DUE ON OR BEFORE. When the 20th falls on a weekend or a holiday, the due date is the following business day. The form is completed for a given month, shown on the line FOR THE MONTH OF.
The city treats the date of the USPS postmark as the date of payment. A payment with a USPS postmark after the due date is considered late, and failure to pay on time results in penalties and interest that accrue until the balance is satisfied. The city accepts only USPS postmark dates, not those of privately owned postage meters.
A business that quits, closes or otherwise disposes of the business must report and pay the tax due immediately, using the Closures / Entity Changes section on the reverse side. The form prints no processing time.
How to fill out COR 7
Enter the account number and business name
Write your Newport News food and beverage tax ACCOUNT NUMBER on the front. The Commissioner of the Revenue Copy also asks for the BUSINESS NAME.
Enter the location and month
Fill in LOCATION with the business address and FOR THE MONTH OF with the month you are reporting.
Check the payment due date
The PAYMENT DUE ON OR BEFORE line shows the date payment is due. Payments are due by the 20th of the month, or the next business day if the 20th is a weekend or holiday.
Enter taxable gross receipts
On TAXABLE GROSS RECEIPTS $, enter the receipts for the month. The tax line that follows uses the rate printed on the form.
Complete the tax and discount lines
Enter the amount on the TAX RATE line and the amount on the DISCOUNT line, using the rate and discount percentage printed on the form.
Add penalty and interest if owed
Enter any PENALTY $ and INTEREST $ that apply, for example on a late payment. Contact the Commissioner's office if you need help computing them.
Enter total due, payment and balance
Fill in TOTAL DUE $, the PAYMENT $ you are sending and the BALANCE DUE $. The form requires payment in full.
Leave the COR ONLY line
The line marked COR ONLY (A.O.H.) is labeled for the Commissioner of the Revenue, so do not complete it.
Sign the certification
The owner or authorized agent signs, prints name and title, and dates the certification that the figures are true and correct to the best of their knowledge.
Complete the reverse side if needed
If the information is incorrect, the business closed or an entity change occurred, check the box on the front and complete Name, Address and Similar Changes or Closures / Entity Changes, with the final tax period, penalty, interest and payment, and sign that section.
Review and download the completed PDF
Check the month, account number and amounts, then download or print the completed PDF from FillingPDF. Keep both copies together and send them as described under How to submit.
How to submit COR 7
Return the completed form to the Commissioner of the Revenue with payment, by mail or at the Commissioner's offices.
- By mail: Commissioner of the Revenue, 2400 Washington Avenue, Newport News, Virginia 23607-4389. Return both copies together (the form says "Do not detach"), and get a USPS postmark on or before the due date. Postage meter dates do not count.
- Payment: it must be made in full and made payable to Treasurer, City of Newport News.
- Offices and dropboxes: the Commissioner's Forms page lists a Downtown Office at 2400 Washington Ave., a Denbigh Office at 12912 Jefferson Ave., and 24-hour dropboxes at City Hall (2400 Washington Ave.), the Denbigh Satellite Office (12912 Jefferson Ave.) and City Center, 700 Town Center Dr. (dropbox only).
- Questions: Business Taxes and Licensing at (757) 926-8644, fax (757) 247-2628, or www.nnva.gov/cor. The Commissioner's staff can help compute a tax liability or close an account.
If the business information is incorrect, the business closed or an entity change took place, check the box on the front and complete the reverse side before returning the form. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Getting a postmark from a private postage meter; the city accepts only USPS postmark dates, and a later USPS postmark means the payment is late.
- Mailing the payment after the 20th of the month without checking whether the 20th fell on a weekend or holiday, which moves the due date to the next business day.
- Detaching a copy and returning only one; the form says to return both copies to the Commissioner of the Revenue.
- Paying only part of the amount; the form states that payment must be made in full.
- Making the payment out to someone other than Treasurer, City of Newport News.
- Leaving the certification unsigned; the owner or authorized agent must sign, print name and title, and date it.
- Entering a new owner or officer in the address-change section instead of contacting the Commissioner's office.
- Skipping the Closures / Entity Changes section when the business closed or left the city, so the final tax is not reported and paid.
Frequently asked questions
What is the Newport News food and beverage tax form?
It is the Food and Beverage Excise Tax filing Form, printed as COR 7, issued by the Newport News Commissioner of the Revenue. A business uses it to report a month's taxable gross receipts, figure the food and beverage tax and make the payment.
When is the Newport News food and beverage tax due?
On or before the 20th of the month. If the 20th is a weekend or a holiday, the due date is the following business day. A USPS postmark after the due date makes the payment late, and penalties and interest accrue until the balance is paid.
Where do I mail the food and beverage tax form?
Mail both copies to the Commissioner of the Revenue, 2400 Washington Avenue, Newport News, Virginia 23607-4389, with payment in full. Get a USPS postmark on or before the due date; postage meter dates from private machines are not accepted.
Who do I make the payment out to?
Make payment out to Treasurer, City of Newport News. The form states that payment must be made in full. For the current tax rate, discount, penalty or interest figures, contact Business Taxes and Licensing at (757) 926-8644.
Is this the Newport News property tax form?
No. COR 7 reports the city's food and beverage tax, not property tax. The Commissioner of the Revenue lists its real estate and mobile home tax forms on its Forms page, and the Personal Property office can be reached at 757-926-8657.
Can I fill out the food and beverage tax form online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the form or accept payment for the city; you send it to the Commissioner of the Revenue yourself.
What do I do if my business closes or moves?
Check the box on the front and complete the reverse side. Under Chapter 40 of the Newport News Code of Ordinances, a collector who closes must immediately report and pay the tax due. A move outside the city also goes in the Closures / Entity Changes section.
Who signs the form?
The owner or authorized agent signs the certification on the front, prints their name and title, and dates it. The reverse side has its own signature line, to be signed if any of its sections is completed.
Can I drop the form off instead of mailing it?
The Commissioner of the Revenue lists 24-hour dropboxes at City Hall, 2400 Washington Ave., the Denbigh Satellite Office, 12912 Jefferson Ave., and City Center, 700 Town Center Dr. The form itself ties timeliness to the USPS postmark, so ask the office how drop-off payments are dated.
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