Commissioner of Revenue Consumer Tax

Meals Tax

New Kent County Ordinance Chapter 66 Article VII, states that all prepared food served, sold or delivered for human consumption in the county in or from a restaurant, whether prepared in such restaurant or not, or prepared by a caterer, shall be levied 6% of the amount paid for such food. Exemptions of this tax are food sold to the public by churches, schools, fraternal & social organizations, volunteer fire departments & rescue squads, and other tax-exempt organizations that hold occasional dinners and bazaars and other fund raisers of up to a seven-day duration.

Transient Occupancy/Lodging Tax

New Kent County Ordinance Chapter 66 Article VII, states that all hotels, motels, boardinghouses, travel campgrounds, bed & breakfasts, and other facilities offering guests rooms and places to lodge for rent for fewer than 30 consecutive days, shall be levied 2% of the amount charged to the visitor. This tax does not apply to rooms or spaces rented for more than thirty (30) consecutive days.

Admissions Tax - REPEALED - County ordinance O-01-19

New Kent County Code Section 66-6: Tax imposed on admissions charged for attendance at events. Repealed April 24, 2019 effective May 1, 2019.

Additional Links

Consumer Tax Registration Forms

• Meals/Occupancy Registration Form (PDF)

Consumer Tax Payment Coupon

• Meals Tax Payment Coupons (PDF)
• Transient Occupancy/Lodging Tax Coupons (PDF)

Consumer Tax rates can be found in Tax Rates.