Consumer Taxes

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Leesburg Town Council Provides Tax Relief to Businesses

Council delays payment of certain business taxes

 Date Changes for 2020 
Transient Occupancy and Meals Tax

 Impact of Change
 1st Quarter
File by April 20 (no change) AND
Pay by May 20 

 30 additional days to make payment and 
Receive 5% Administrative Discount
(Must file on-time to receive discount)

 Pay by July 20 to avoid penalty and interest charges

 
90 day grace period to make payment and avoid penalty and interest charges


2nd Quarter

File by July 20 (no change) AND
Pay by August 20 

 30 additional days to make payment and
Receive 5% Administrative Discount
(Must file on-time to receive discount)
Pay by October 20 to avoid penalty and interest charges

 

 90 day grace period to make payment and avoid penalty and interest charges


Transient Occupancy Tax

The Town of Leesburg's Transient Occupancy Tax (or TOT) rate is 8% of the total amount paid for lodging in hotels, motels and B&Bs. The additional 2% is a regional tax that will go to the Northern Virginia Transportation Authority.

New businesses need to file a Transient Occupation Tax registration form.

Transient Occupancy Taxes are paid quarterly, with due dates in April, July, October, and January. The tax is due by the 20th day of each month for taxes following the quarter during which the tax was collected.  For example, taxes collected during January, February and March is due April 20th. 

If paid or postmarked after the due date, a penalty of 10% and 10% annual interest will be assessed. Quarterly filing should be done online at www.leesburgva.gov/customerportal For more information about the various methods of paying, please visit our Payment Options page.  


Meals & Beverage Tax (State Code, Section 58.1-3840)

The Town of Leesburg's Meals & Beverage Tax rate is currently 3.5% on all prepared food and meals. 

New businesses need to file a Meals & Beverage Tax registration form.

Meals & Beverage Taxes are paid quarterly, with due dates in April, July, October, and January. The tax is due on the 20th day of the first month following the quarter during which the tax was collected. For example, taxes collected during January, February and March is due April 20th.  

If paid or postmarked after the due date, a penalty of 10% and 10% annual interest will be assessed. Quarterly Meals & Beverage tax should be filed online at www.leesburgva.gov/customerportal For more information about the various methods of paying, please visit our Payment Options page. 

Definitions:

  • Food. All food, beverages, including alcoholic beverages, purchased in or from a food establishment, whether prepared in such food establishment or not, and whether consumed on the premises or off, and without regard to the manner, time or place of service.
       
  • Food Establishment. Any place in or from which food or food products are prepared, packaged, sold, or distributed in the Town, including but not limited to, any restaurant, dining room, grill, food store, food market, grocery store, coffee shop, cafeteria, cafe, snack bar, lunch counter, convenience store, movie theater, delicatessen, confectionery, bakery, eating house, eatery, drugstore, ice cream/yogurt shops, lunch wagon or truck, pushcart or other mobile facility from which food is sold, public or private club, resort, bar, lounge, or other similar establishment, public or private, and shall include private property outside of and contiguous to a building or structure operated as a food establishment at which food or food products are sold for immediate consumption.
        
  • Meal. Meal shall mean any prepared food or drink offered or held out for sale by a food establishment for the purpose of being consumed by any person and is ready for immediate consumption. All such food and beverage, unless otherwise specifically exempted or excluded herein shall be included, whether intended to be consumed on the seller's premises or elsewhere, whether designated as breakfast, lunch, snack, dinner, supper or by some other name, and without regard to the manner, time or place of service.


Short-Term Rental Tax

The Town of Leesburg levies a 1% tax on short-term rentals of tangible personal property, excluding vehicles, trailers, and durable medical equipment. 

Businesses file and pay quarterly, with due dates in April, July, October, and January. The tax is due on the 20thday of the first month following the quarter during which the tax was collected, using the Short Term Rental Taxes form.  For example: Taxes collected during January, February and March is due April 20th. 

For more information about reporting and paying consumer taxes, please email bl@leesburgva.gov

 

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