House Bill 1742, 2019 Regular Session
House Bill 1209, 2023 Regular Session
A 1% tax on the gross proceeds of sales of hotels, motels and bed-and-breakfast establishments in the City of Waynesboro and a 1% tax on the gross proceeds of sales of beer, alcoholic beverages and all prepared food in restaurants and bars within the City. Effective July 1, 2019. Repeal date July 1, 2027.
For purposes of this levy, the terms “hotel", "motel" or “bed-and-breakfast” means any establishment engaged in providing rooms intended for dwelling, lodging or sleeping purposes to transient guests on a daily or weekly basis, excluding hotels and motels or bed-and-breakfast establishments with less than six (6) guest rooms.
For purposes of this levy, the term “restaurant” means all places where prepared food and beverages, including beer and alcoholic beverages, are sold for consumption, whether such food is consumed on the premises or not. The term “restaurant” does not include any school, hospital, medical clinic, convalescent or nursing home, or any restaurant like facility providing food for students, patients, visitors and their families.
For purposes of this levy, the terms “bar" means all places, required by law to possess an on-premises Alcoholic Beverage Control permit, where beer and/or alcoholic beverages are sold for consumption on the premises.