The 2025 Monthly Food and Beverage Tax Return (FORM300-25) is the form the Prince William County Finance Department Tax Administration uses to collect the county's food and beverage tax from restaurants and similar businesses. A business reports one month of gross receipts on it, subtracts deductible receipts, and figures the tax, any on-time discount, and any late charges. On FillingPDF you can fill out the form online and download or print the completed PDF. The county publishes the original PDF on pwcva.gov and also accepts filing and payment through its Taxpayer Portal.
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What is FORM300-25?
The 2025 Monthly Food and Beverage Tax Return (FORM300-25) is the Prince William County form on which restaurants and similar businesses report gross receipts from food and beverage sales, subtract deductible receipts, and figure the food and beverage tax due for one month.
The Prince William County Finance Department Tax Administration issues the form. The county began levying the tax on prepared food and beverages on July 1, 2022, and any business where food or beverages are prepared and served to customers must collect the tax from its customers and remit it to the county.
The form is a single calculation. Line 1 starts with gross receipts and line 2 removes deductible gross receipts. Line 3 gives taxable gross receipts, line 4 the tax due and line 5 the discount for filing on time. Line 6 is the net tax due. Lines 7 to 10 add the late filing penalty, the late payment penalty and interest when the return is late, and line 11 is the total due. A second page explains how late charges and interest are calculated and gives a worked example.
This is a food and beverage tax return. It is not a property tax form. The county's agency page lists separate return forms for 2024, 2025 and 2026, so make sure the year matches the period you are reporting.
Who needs to file FORM300-25?
Any business where food or beverages are prepared and served to customers must collect the food and beverage tax and remit it to Prince William County, and this return is the form used to report it. The county's list of responsible establishments is not exhaustive. It includes restaurants, bars, bakeries, cafes, caterers, coffee shops, concession stands, convenience stores, food trucks and vendors, nightclubs, movie theaters, sporting venues and public and private clubs.
The county's definition of a restaurant is broad. It covers any place where food is prepared for service to the public, on or off the premises, any place where food is served to the public, and any place that prepares or stores food for distribution to a related business operation for service to the public.
The tax is not levied on food and beverages sold by several groups, including:
- boardinghouses that do not accommodate transients;
- industrial plant cafeterias serving employees only;
- schools and institutions of higher education, when selling to their students or employees;
- hospitals, nursing homes and similar care facilities, for patients or residents;
- day care centers;
- nonprofits, churches and similar organizations, for limited fundraising sales as the county page describes;
- sellers at local farmers markets and roadside stands, within the county's income limit.
The county page also lists food and beverages bought by government bodies and certain meals provided to elderly, infirm, blind, handicapped or needy persons. Check the county's Food and Beverage Tax page for the full wording.
When to file FORM300-25
File the return and pay on or before the 20th of each month, for the collections of the preceding month. The form asks you to circle the filing period (January through December) that the return covers.
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. Interest starts accruing on the day following the due date. The on-time discount on line 5 applies only when the return is filed on time.
The county's page notes a change in the food and beverage tax rate effective January 1, 2026, and lists a separate 2026 English return form. This 2025 form is the one for the 2025 tax year.
Documents you need
- Documentation supporting any deductible gross receipts you enter on line 2; the form states it is required for every deduction claimed.
- A check payable to PRINCE WILLIAM COUNTY, only if you mail the signed form with your payment to Tax Administration instead of paying through the Taxpayer Portal.
How to fill out FORM300-25
Circle the filing period
Circle one month, January through December, for the collections you are reporting. The return is due on or before the 20th of the following month.
Enter account and business details
Write your Account Number, Trade Name and Location in the header block.
Enter gross receipts on line 1
Enter the gross receipts for the filing period in dollars on line 1.
Enter deductible gross receipts on line 2
Enter any deductible gross receipts on line 2. Documentation is required to support any deduction.
Figure taxable gross receipts
Line 3 is Line 1 minus Line 2. Enter the result.
Calculate tax due on line 4
Apply the rate printed on line 4 to the taxable gross receipts on line 3 and enter the result.
Apply the on-time discount
On line 5, enter the discount only if the return is filed on time, calculated as printed on that line from the tax due on line 4.
Enter net tax due on line 6
Line 6 is Line 4 minus Line 5.
Add late charges if paying late
If filing and full payment miss the due date, complete line 7 (late filing penalty) and line 8 (late payment penalty), each figured from line 6 as printed on the form.
Add the subtotal and interest
Line 9 is the sum of lines 6, 7 and 8. On line 10, figure interest on that subtotal using days delinquent divided by 365, counting from the day after the due date; page 2 shows a worked example.
Enter the total due on line 11
Line 11 is lines 9 and 10 added together. This is the amount to pay.
Complete contact information and sign
Enter the name, phone and email in Applicant's Contact Information, then sign and date. The declaration states that the figures are true, and that willfully subscribing an untrue return is a Class 1 misdemeanor under §58.1-11 of the Code of Virginia.
Review and download the completed PDF
Check each line against your records and the documentation for line 2. Download or print the completed PDF from FillingPDF, then file and pay through the channels described under How to submit.
How to submit FORM300-25
You can file and pay through the county's Taxpayer Portal or mail the signed form with your payment.
- Online: go to https://tax.pwcgov.org/ and sign in to your portal account. If you do not have one, register for it. The county page says to use the Tax Account number in the upper right corner of your billing statement to set up the account, and that the portal is the route for faster processing.
- By mail: complete, sign and date the form, then return it with your payment to Tax Administration, PO Box 2467, Woodbridge, VA 22195-2467. Make checks payable to PRINCE WILLIAM COUNTY.
Payment is due in full on or before the 20th of each month. For questions, the form lists telephone 703-792-6710, fax 703-792-4673 and email [email protected]. Filing instructions are also on the county's Food and Beverage Tax page. FillingPDF lets you fill out and download the PDF; submission follows the county's channels above.
Common mistakes to avoid
- Filing or paying after the 20th without adding the late filing penalty, the late payment penalty and interest on lines 7 to 10.
- Taking the on-time discount on line 5 when the return is not filed on time; the form allows it only if filed on time.
- Entering a deduction on line 2 without documentation to support it; the form says documentation is required for any deduction.
- Figuring interest on the tax alone instead of on the line 9 subtotal, or starting it on the due date instead of the day after.
- Mailing the form unsigned or undated; the form says to complete, sign, date and return it with payment.
- Making the check payable to anyone other than PRINCE WILLIAM COUNTY.
- Sending the mailed return to a street address instead of Tax Administration, PO Box 2467, Woodbridge, VA 22195-2467.
- Using this 2025 return for a later year; the county lists a separate 2026 return form and a rate change effective January 1, 2026.
- Leaving the filing period uncircled, so the county cannot tell which month's collections the return covers.
Frequently asked questions
What is the Prince William County Food and Beverage Tax Return?
It is the monthly return, FORM300-25 for 2025, on which a business reports gross receipts from food and beverage sales, subtracts deductible receipts and figures the tax it owes the county. Prince William County Tax Administration issues it, and it is due on or before the 20th for the previous month's collections.
Is this the Prince William County property tax form?
No. This form reports the county's food and beverage tax, not property tax. It is filed monthly by restaurants and similar businesses with the Finance Department Tax Administration, which lists telephone 703-792-6710 on the form for questions.
When is the food and beverage tax return due each month?
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, add a late filing penalty, a late payment penalty and daily interest that starts the day after the due date.
Who has to file the Food and Beverage Tax Return?
Any business where food or beverages are prepared and served to customers must collect the tax and remit it to the county. That includes restaurants, bars, bakeries, caterers, food trucks and concession stands. Exempt sellers, such as school cafeterias serving students, are listed on the county's page.
Where do I file and pay the food and beverage tax?
Sign in to the county Taxpayer Portal at https://tax.pwcgov.org/ (register if you have no account), or mail the signed form and a check payable to PRINCE WILLIAM COUNTY to Tax Administration, PO Box 2467, Woodbridge, VA 22195-2467.
Is there a discount for filing the return on time?
Yes. Line 5 gives a discount on the tax due when the return is filed on time, and you subtract it from line 4 to get the net tax due on line 6. The form prints the percentage to use. The discount does not apply to late returns.
Do I need documents to claim deductible gross receipts?
Yes. Line 2 of the form states that documentation is required to support any deduction. Keep that documentation with your records for the filing period you are reporting.
Can I fill out the food and beverage tax return online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of the county and does not file or pay anything; you submit the return through the Taxpayer Portal or by mail to Tax Administration.
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