A 1% tax is imposed on the gross income of restaurants, hotels, and motels. This levy is in addition to all other taxes imposed. Effective December 1, 1996. No repeal date.

“Hotel” or “motel” means a place of lodging within the city that at any one time will accommodate transient guests on a daily or weekly basis, excluding hotels or motels with 10 or less overnight rental units.

​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.