State Codes and Statutes
Statutes > Virginia > Title-58-1 > Chapter-38 > 58-1-3834§ 58.1-3834. Apportionment of food and beverage or meals tax.
In any case where a business is located partially within two or more localjurisdictions by reason of the boundary line between the local jurisdictionspassing through such place of business, and one or more of the localjurisdictions imposes the food and beverage or meals tax, the tax rate shallbe computed by applying the apportionment formula in § 58.1-3709 to the foodand beverage or meals tax rate of each applicable local jurisdiction. Suchapportioned rate shall be rounded to the nearest one-half percent; provided,the total tax rate shall not exceed the rate authorized in § 58.1-3833.
(1993, c. 104.)
