Food & Beverage/Lodging Occupation Tax
At the November 2, 2010 general
election, voters of the City of Norfolk approved the issuance of
general obligation bonds for the purpose of funding improvements to
recreational facilities at Memorial Park and Ta-Ha-Zouka Park and to
pay the interest and principal of said bonds in part from funds
appropriated annually from occupation taxes on lodging and prepared
food and beverage sales.
The Norfolk City Council approved
5143 on all three readings on November 15, 2010.
The ordinance enacts Chapter 13, Article X, of the City Code to
impose an occupation tax on lodging and enacts Chapter 13, Article
XI to impose an occupation tax on prepared food and beverage.
The ordinance imposes a 4% occupation tax on lodging and a 2%
occupation tax on prepared food and beverage effective February 1,
2011. Section 13-191 - Sunset Provision -
terminates the occupation tax and collection of the tax upon the
City of Norfolk paying all general obligation bonds authorized at
the November 2, 2010 general election or related refunding bonds.
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online filing of Food & Beverage/Lodging Occupation Tax
Frequently Asked Questions about the Food &
Beverage Occupation Tax
For questions regarding the Food & Beverage/Lodging Occupation Tax
please contact Sheila Rios,
email@example.com or call (402) 844-2027.