The City of Hampton, Virginia, imposes a tax in the amount of 7.5% of any charge upon all food and beverages sold in a food establishment in the City. This tax should be collected by the seller from each person who pays the charge at the time of the sale, and must be remitted to the City no later than the 20th of the month following the month of collection.
"Food and Beverages" include all food and / or beverages, including alcoholic beverages, purchased in or from a food establishment, whether prepared in such establishment or not, and whether consumed on the premises or not, and without regard to the manner, time or place of service.
"Food Establishments" include any place in or from which food or beverages, or both, are sold in the City, including, but not limited to:
Ice cream / yogurt shops
Lounge or other similar establishment, public or private
Lunch wagon or truck
Public or private club
Pushcart or other mobile facility from which food is sold