FORM300-25, the 2026 Monthly Food and Beverage Tax Return, is the form the Prince William County Department of Finance - Tax Administration provides for businesses to report one month of food and beverage sales and remit the tax. Restaurants and other businesses that prepare and serve food or beverages collect the tax from customers and send it to the County on or before the 20th of each month for the previous month. 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 at pwcva.gov and receives filings through its Taxpayer Portal or by mail.
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What is FORM300-25?
FORM300-25, the 2026 Monthly Food and Beverage Tax Return, is the Prince William County form on which a business reports its gross receipts for one month, subtracts deductible receipts and works out the food and beverage tax it owes the County for that month.
The Department of Finance - Tax Administration issues the return. The County began levying the tax on prepared food and beverages effective July 1, 2022, and the tax rate changed effective January 1, 2026. The County lists separate return forms for 2026, 2025 and 2024, and FORM300-25 is the 2026 edition.
The form runs from gross receipts (Line 1) to total due (Line 11):
- Lines 1 to 4 find the taxable receipts and the tax due.
- Line 5 is a discount that applies only when the return is filed on time.
- Line 6 is the net tax due.
- Lines 7 to 10 add the late filing penalty, the late payment penalty and daily interest when the return or payment is late.
- Line 11 is the total due.
A second page explains how to calculate late charges and interest, with a worked example. The County's tax page defines the terms the tax turns on: a restaurant is any place where food is prepared for service to the public, on or off the premises; food is edible refreshments purchased in or from a restaurant or caterer, except snack foods sold separately; a beverage is any alcoholic beverage defined in Virginia Code §4.1-100 or any non-alcoholic beverage. The County also publishes filing and payment instructions, a guidelines booklet and a brochure for this tax.
Who needs to file FORM300-25?
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 with this return. The County's list of establishments responsible for collecting and remitting is not limited to, but includes, restaurants, bars, bakeries, cafes, caterers, coffee shops, food trucks and vendors, convenience stores, delicatessens, movie theaters, nightclubs, bowling alleys, skating rinks, sporting venues and public and private clubs.
The County states that the tax is not levied on food and beverages sold by:
- boardinghouses that do not accommodate transients;
- cafeterias operated by industrial plants for employees only;
- restaurants to their employees as part of their compensation, when no charge is made;
- churches serving meals to their members as a regular part of religious observances;
- schools and institutions of higher education to their students or employees;
- hospitals, clinics, nursing homes and similar facilities, to patients or residents;
- day care centers, and homes for the aged, infirm, handicapped, battered women, narcotic addicts or alcoholics.
Other exemptions carry conditions, such as fundraising sales by volunteer fire departments, nonprofits and religious or charitable bodies, and sellers at local farmers markets and roadside stands under an annual income limit. The tax is also not levied on food and beverages paid for by the Commonwealth, a political subdivision or the United States. Read the County's exemptions list before deciding that a sale is exempt.
When to file FORM300-25
File the return and remit payment on or before the 20th of each month for the preceding month's collections; the form prints this deadline at the top and again in its filing instructions. Each monthly return covers one filing period, which you circle on the form.
A discount on Line 5 applies only if the return is filed on time. If filing and full payment are not received by the due date, the County adds a late filing penalty, a late payment penalty and daily interest at an annual rate, and interest starts accruing on the day following the due date. The second page of the form shows how to calculate these charges.
The form is the 2026 edition, and the tax rate changed effective January 1, 2026. The County lists earlier return forms for 2025 and 2024 on its Food and Beverage Tax page.
Documents you need
- Documentation supporting any deductible gross receipts claimed on Line 2; the form states that documentation is required to support any deduction.
How to fill out FORM300-25
Circle the filing period
At the top, circle the one month the return covers, from January to December. The return is for the preceding month's collections.
Enter account, trade name and location
Write your Account Number, your Trade Name and the Location of the business.
Report gross receipts on Line 1
Enter the total gross receipts for the filing period you circled.
Enter deductions on Line 2
Enter any deductible gross receipts. Keep documentation that supports each deduction, since 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 tax due on Line 4
Apply the rate printed on Line 4 to the taxable gross receipts on Line 3.
Take the discount on Line 5
Enter the discount, calculated on Line 4 at the percentage printed on Line 5, only if you are filing on time. Otherwise leave it for the County's late-filing rules.
Find net tax due on Line 6
Subtract Line 5 from Line 4. This is the amount due if the return and payment are on time.
Add late charges if filing late
If you are past the 20th, calculate the late filing penalty on Line 7 and the late payment penalty on Line 8, each based on Line 6, at the percentages printed on the form.
Complete Lines 9, 10 and 11
Add Lines 6, 7 and 8 for the Line 9 subtotal. On Line 10 multiply the subtotal by the interest rate printed there and by days delinquent divided by 365, then add Lines 9 and 10 for the Line 11 total due.
Add contact information and sign
Enter the name, phone and email of the person filing, then sign and date the declaration at the bottom.
Review and download the completed PDF
Check every line against your records and the late-charge page. Download or print the completed PDF from FillingPDF, then file and pay as described under How to submit.
How to submit FORM300-25
You can file and pay through the County's Taxpayer Portal or by mail with a check.
- Taxpayer Portal: go to https://tax.pwcgov.org/ and sign in to your portal account; if you do not have one, you must register. To set up an account, use the Tax Account number printed in the upper right corner of your billing statement. The County's tax page recommends the portal for faster processing of renewals and payments.
- By mail: complete, sign and date the form and send 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. If you pay after the deadline, include the late filing penalty, the late payment penalty and interest. Questions go to Tax Administration at 703-792-6710, fax 703-792-4673, or [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 without adding the late filing penalty, the late payment penalty and interest to the amount due.
- Claiming deductible gross receipts on Line 2 without documentation; the form requires documentation to support any deduction.
- Taking the Line 5 discount on a return that is not filed on time; the discount applies only to on-time filings.
- Basing the Line 7 and Line 8 penalties on Line 4 instead of Line 6, the net tax due.
- Counting interest from the due date itself; interest starts accruing on the day following the due date.
- Writing a check to anyone other than PRINCE WILLIAM COUNTY when paying by mail.
- Mailing the return and payment to an address other than Tax Administration, PO Box 2467, Woodbridge, VA 22195-2467.
- Sending the form unsigned or undated, or leaving the contact name, phone and email blank.
- Using an earlier year's return form for a 2026 filing, since the tax rate changed effective January 1, 2026.
Frequently asked questions
What is FORM300-25?
FORM300-25 is the 2026 Monthly Food and Beverage Tax Return issued by the Prince William County Department of Finance - Tax Administration. A business uses it to report one month of gross receipts, subtract deductible receipts and work out the food and beverage tax and any late charges.
Is this a Prince William County property tax form?
No. FORM300-25 reports the County's food and beverage tax on prepared food and beverages, not property tax. It is filed monthly by businesses that prepare and serve food or beverages. Contact Tax Administration at 703-792-6710 for questions about other County taxes.
When is the food and beverage tax return due?
On or before the 20th of each month, for the preceding month's collections. Payment is also due in full by that date. The discount on Line 5 applies only to a return filed on time.
What happens if I file or pay the food and beverage tax late?
The County adds a late filing penalty, a late payment penalty and daily interest at an annual rate, with interest starting the day after the due date. Lines 7 to 11 of the form and the late-charge page show how to calculate them.
Where do I mail FORM300-25 and my payment?
Mail the completed, signed and dated form with your check to Tax Administration, PO Box 2467, Woodbridge, VA 22195-2467. Make the check payable to PRINCE WILLIAM COUNTY. You can instead file and pay through the Taxpayer Portal at https://tax.pwcgov.org/.
Do I need documents to claim deductible gross receipts?
Yes. The form states that documentation is required to support any deduction you enter on Line 2. Keep that documentation with your records for the filing period.
Who is exempt from the Prince William County food and beverage tax?
The County lists exemptions, such as sales by cafeterias run by industrial plants for employees only, schools to their students or employees, hospitals and nursing homes to patients or residents, and day care centers. Some exemptions have conditions, so check the County's exemptions list.
Can I fill out FORM300-25 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 return or accept payment for the County; you submit through the Taxpayer Portal or by mail.
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