The 2024 Food and Beverage Tax Return Form is the monthly return the Prince William County Department of Finance – Tax Administration uses to collect the county's food and beverage tax from restaurants and similar businesses. A business that prepares and serves food or beverages reports its gross receipts for one filing period and remits the tax on or before the 20th of each month for the preceding month's collections. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the county publishes the original PDF and also accepts filing and payment through its Taxpayer Portal.
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What is 2024 Food and Beverage Tax Return Form – Prince William County, VA?
The 2024 Food and Beverage Tax Return Form is the Prince William County Department of Finance – Tax Administration form on which a business reports one month's gross receipts from food and beverage sales and works out the tax owed, with any late charges.
The printed title is 2024 Monthly Food and Beverage Tax Return. You circle the filing period (January through December) and enter your account number, trade name and location. Eleven lines then take you from gross receipts (line 1) through deductible gross receipts, taxable gross receipts, tax due, the on-time discount, net tax due, the late filing and late payment penalties, interest, and the total due (line 11). The form ends with a signed declaration and the contact name, phone and email.
According to the county's Food and Beverage Tax page, Prince William County began levying the tax on prepared food and beverages effective July 1, 2022. Businesses collect it from their customers and remit it to the county. The county posts a separate return form for each year (2026, 2025 and 2024 English versions are listed), and this page covers the 2024 form.
The county's definitions matter for line 1 and line 2:
- Food: edible refreshments or nourishment, liquid or otherwise, purchased in or from a restaurant or caterer, except snack foods sold separately.
- Beverage: alcoholic beverages as defined in Virginia Code §4.1-100, and non-alcoholic beverages.
- Snack food: pre-packaged items such as doughnuts, gum, candy, popcorn, cookies, unopened cans of soda and bags of chips, sold separately and not as part of a meal.
Who needs to file 2024 Food and Beverage Tax Return Form – Prince William County, VA?
Any business in Prince William County where food or beverages are prepared and served to customers must collect the food and beverage tax from its customers and remit it to the county. The county's page says this includes, but is not limited to, restaurants, cafes, bakeries, bars, taverns, nightclubs, caterers, coffee shops, delicatessens, food trucks and vendors, concession stands, convenience stores, movie theaters, bowling alleys, skating rinks, sporting venues, health clubs, and public and private clubs. A "restaurant" is defined broadly as any place or operation that prepares or serves food to the public, on or off the premises.
The county lists situations in which the tax is not levied. Examples include:
- boardinghouses that do not accommodate transients;
- cafeterias operated by industrial plants for employees only;
- schools and institutions of higher education selling to their students or employees;
- hospitals, nursing homes and similar care facilities serving patients or residents;
- day care centers;
- churches serving meals to members as a regular part of religious observances;
- volunteer fire and emergency medical services agencies, nonprofits and similar organizations, within the limits the county sets for fundraising sales;
- sellers at local farmers markets and roadside stands, below a yearly income limit the county sets.
Food and beverages paid for by the Commonwealth, a political subdivision or the United States are also not taxed. Check the county's exemption list and the Food and Beverage Tax Guidelines Booklet for the exact conditions before you claim one.
When to file 2024 Food and Beverage Tax Return Form – Prince William County, VA
File the return and remit payment on or before the 20th of each month for the preceding month's collections. The form is monthly: you circle the filing period it covers, so each month needs its own return.
A discount on the tax due (line 5) applies only if the return is filed on time. If filing and full payment are not received by the due date, the form tells you to add a late filing penalty, a late payment penalty and daily interest, which starts accruing on the day after the due date and is added daily. Lines 7 through 10 are where those charges are figured, and the form includes a worked example of the calculation.
The county's Food and Beverage Tax page lists separate return forms for 2026, 2025 and 2024, so use the form for the year of your filing period.
Documents you need
- Documentation supporting any deductible gross receipts you enter on line 2; the form states that documentation is required for any deduction.
- A check payable to PRINCE WILLIAM COUNTY, only if you mail the return instead of paying through the Taxpayer Portal.
How to fill out 2024 Food and Beverage Tax Return Form – Prince William County, VA
Circle the filing period
Under Filing Period (circle one), circle the month, January through December, that the return covers. The return is due on or before the 20th of the following month.
Enter account, trade name and location
Write your Account Number, your Trade Name and the Location of the business for which you are reporting.
Report gross receipts on line 1
Enter your total Gross Receipts for the filing period in dollars.
Enter deductible receipts on line 2
Enter any Deductible Gross Receipts. Keep documentation that supports each deduction, because the form requires it.
Figure taxable receipts on line 3
Subtract line 2 from line 1 and enter the result as Taxable Gross Receipts.
Calculate the tax due on line 4
Apply the tax percentage printed on the form to the taxable gross receipts on line 3 and enter the Tax Due.
Apply the on-time discount on line 5
If the return is filed on time, enter the Discount as the percentage of the line 4 tax due that the form prints. Leave it blank if you are filing late.
Compute net tax due on line 6
Subtract line 5 from line 4 and enter the Net Tax Due.
Add late penalties on lines 7 and 8
If you are filing or paying after the due date, figure the Late Filing Penalty (line 7) and the Late Payment Penalty (line 8) from line 6 as the form prints them.
Total lines 6, 7 and 8 on line 9
Add lines 6, 7 and 8 and enter the Subtotal. If you are on time, this equals line 6.
Figure interest on line 10
If you are late, multiply the line 9 subtotal by the interest percentage on the form and by days delinquent divided by 365. Interest starts the day after the due date.
Enter the total due on line 11
Add lines 9 and 10 and enter the Total Due. This is the amount to pay by check or through the Taxpayer Portal.
Complete contact details and sign
Print your name, phone and email under Applicant's Contact Information, then sign and date. By signing you declare the statements and figures are true, full and correct; under §58.1-11 of the Code of Virginia, willfully subscribing one you do not believe true is a Class 1 misdemeanor.
Review and download the completed PDF
Check each line against your records, then download or print the completed PDF from FillingPDF. Pay and file through the channels described under How to submit.
How to submit 2024 Food and Beverage Tax Return Form – Prince William County, VA
You can file and pay through the county's Taxpayer Portal or mail the completed return with your payment.
- Online: go to https://tax.pwcgov.org/ and sign in to your portal account. If you do not have an account, you must register for one; to set it up, use the Tax Account number printed in the upper right corner of your billing statement. The county page says that submitting through the portal is faster.
- By mail: complete, sign and date the form and return it with your payment to Tax Administration, PO Box 2467, Woodbridge, VA 22195-2467. Make all checks payable to PRINCE WILLIAM COUNTY.
Payment is due in full on or before the 20th of each month. If you pay after the deadline, include the late filing penalty, the late payment penalty and the interest figured on the form.
For questions, the form lists the Finance Department Tax Administration at 703-792-6710, fax 703-792-4673, and [email protected]. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing or paying after the 20th of the month for the preceding month's collections, which adds a late filing penalty, a late payment penalty and daily interest.
- Entering a deduction on line 2 without documentation to support it; the form says documentation is required for any deduction.
- Not circling the filing period, so the county cannot tell which month the return covers.
- Taking the line 5 discount on a return that is filed late; the discount applies only if the return is filed on time.
- Paying after the deadline without adding the late filing penalty, the late payment penalty and interest (lines 7 through 10).
- Mailing the return without signing and dating it; the form says to complete, sign, date and return it with the payment.
- Making the check payable to anyone other than PRINCE WILLIAM COUNTY, or mailing it somewhere other than Tax Administration, PO Box 2467, Woodbridge, VA 22195-2467.
- Registering for the Taxpayer Portal without the Tax Account number printed in the upper right corner of the billing statement.
Frequently asked questions
What is the Prince William County Food and Beverage Tax Return?
It is the monthly return from the Prince William County Department of Finance – Tax Administration on which businesses report gross receipts from food and beverage sales and compute the tax they remit to the county. The 2024 form has eleven lines, ending with the total due.
When is the food and beverage tax return due in Prince William County?
On or before the 20th of each month, for the preceding month's collections. Payment is due in full by the same date. If filing and payment are late, a late filing penalty, a late payment penalty and daily interest apply, and interest starts the day after the due date.
Where do I file and pay the Prince William County food and beverage tax?
Sign in to your account on the Taxpayer Portal at https://tax.pwcgov.org/, or mail the signed return and a check payable to PRINCE WILLIAM COUNTY to Tax Administration, PO Box 2467, Woodbridge, VA 22195-2467. The county says the portal is faster.
What happens if I file the food and beverage tax return late?
You add a late filing penalty and a late payment penalty to the net tax due, plus daily interest on the subtotal counted from the day after the due date. Lines 7 through 10 of the form calculate them, and the form includes a worked example.
Which businesses have to collect food and beverage tax in Prince William County?
Any business where food or beverages are prepared and served to customers, including restaurants, bars, cafes, caterers, food trucks, concession stands, movie theaters and clubs. The county's list is not exhaustive, and it also publishes exemptions, such as certain school, hospital and nonprofit sales.
Do I need documents to claim deductible gross receipts on line 2?
Yes. The form states that documentation is required to support any deduction you enter on line 2. Keep that documentation with your records; the form does not describe which documents the county accepts, so ask Tax Administration at 703-792-6710 if unsure.
Is there a 2025 or 2026 version of this return?
Yes. The county's Food and Beverage Tax page lists return forms for 2026, 2025 and 2024 in English. This page covers the 2024 Monthly Food and Beverage Tax Return, so use the form that matches the year of your filing period.
Can I fill out the 2024 food and beverage tax return online on FillingPDF?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of Prince William County and does not file or pay for you; you submit the return through the county's Taxpayer Portal or by mail.
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