Meals, Transient Occupancy, Cigarette, and Admissions Excise Taxes
Virginia localities implement local taxes, at varying tax rates, for cigarette purchases, which may also vary based on size of pack. The local tax in cents per pack of 20 cigarettes, per pack of 25 cigarettes, and per pack of 30 cigarettes is reported. The locality’s tax rate, reported as percent, is reported for each restaurant food (meals), transient occupancy (hotels and motels), and admissions (entertainment).
| Type | Locality | Cigarette tax (20 pack) (cents) | Cigarette tax (25 pack) (cents) | Cigarette tax (30 pack) (cents) | Meals (restaurant) tax (%) | Transient occupancy (hotel, motel) tax (%) | Admissions tax (%) |
|---|---|---|---|---|---|---|---|
| County | Surry | 0 | 0 | 0 | 6 | 0 | 0 |
| County | Sussex | ||||||
| County | Tazewell | 25 | 4.7 | 5 | |||
| County | Warren | 0 | 0 | 0 | 4 | 5 | 0 |
| County | Washington | 7 | 10 | ||||
| County | Wise | ||||||
| County | Wythe | 6 | 5 | 10 | |||
| County | York | 50 | 4 | 5 | 0 | ||
| Town | Rocky Mount | 10 | 10 | 10 | 6 | 7.5 | 0 |