Citizen Advisory
On January 3, 2018, the Campbell County Board of Supervisors passed a resolution requesting that the question of a meals tax be placed before the voters of Campbell County. The special election on the question of a meals tax will be held on April 9, 2019. On the ballot will be the following question:
Shall the Campbell County Board of Supervisors be authorized to implement a meals tax on prepared food and beverages sold outside the limits of the Towns of Altavista and Brookneal in an amount not to exceed 4% to be directed to support government services to include schools and capital projects?
If this food and beverage tax is adopted and a maximum tax rate of four percent (4%) is imposed, then the total tax imposed on all prepared food and beverage shall be 9.3% (4% meals tax + 5.3% state sales tax).
The Campbell County Commissioner of Revenue has estimated that a meals tax of 4% will provide a meals tax collection of approximately $1,600,000.00 per fiscal year. Campbell County’s approved budget for the 2017-2018 fiscal year included local revenue of
$55,185,059.00, without a meals tax. In context, a meals tax of 4% would increase overall county tax revenues by 2.9%. If passed, the Board of Supervisors may choose to impose a lesser rate than 4% but may not by law impose a greater rate.
The meals tax would be added to the cost of prepared food and beverage purchased at locations within Campbell County, outside the limits of the Towns of Altavista and Brookneal, which are entitled to impose their own meals tax by law. “Prepared food or beverage” means ready-to-consume food and drink items prepared on site and purchased at a restaurant or convenience store.
If passed, the revenue from the meals tax would be applied to governmental services, which may include school instructional funding or to capital projects for County schools or government. “Capital projects” include new facility construction; the expansion, renovation, or replacement of existing facilities; or the purchase of major equipment or apparatus such as fire or emergency medical apparatus or major information technology equipment. Information on the County Budget, the School Budget, and the Capital Improvement Plans for the schools and the county government may be obtained by calling County Administration at (434) 332-9500, or found online here.
The special election on the meals tax will be held at Campbell County voting precincts on April 9, 2019. The polls will be open from 6:00 a.m. through 7:00 p.m. You may register to vote or check your status by calling the Registrar at (434) 332-9579, or online at the Virginia Department of Elections website.