Town Of Coeburn Meals Tax Return Form printable pdf download

TOWN OF COEBURN MEALS TAX RETURN

MEALS TAX COLLECTED IN THE MONTH OF ____________, 20____

1. Total receipts for food and/or beverages as outlined in the Meals Tax Ordinance

Meals Tax Ordinance.

$ ______________

2. Multiply amount on line one by 6% (.06)

$ ______________

3. Business commission for collecting the meals tax:

multiply the amount on line two by 3% (.03)

$ ______________ *

4. Subtract line three from line two- enter total

$ ______________

* THE PENALTY FOR LATE PAYMENT: IF PAID WITHIN 30 DAYS OF DUE DATE THE

BUSINESS MAY NOT DEDUCT THE COMMISSION LISTED ON LINE THREE . IF DELINQUENT

MORE THAN 30 DAYS AN ADDITIONAL 10% PENALTY WILL BE ADDED.

58.1-3907. Willful failure to collect and account for tax; penalty.

A. Any corporate or partnership officer as defined in § 58.1-3906, or any other person required to

collect, account for and pay over any local admission, transient occupancy, food and beverage, daily

rental property or cigarette taxes administered by the commissioner of the revenue or other

authorized officer, who willfully fails to collect or truthfully account for and pay over such tax, and any

such officer or person who willfully evades or attempts to evade any such tax or the payment thereof,

shall, in addition to any other penalties provided by law, be guilty of a Class 1 misdemeanor.

All food and beverage tax collections and all meals tax collections shall be deemed to be held in trust

for the county, city or town imposing the applicable tax. The wrongful and fraudulent use of such

collections other than remittance of the same as provided by law shall constitute embezzlement

pursuant to § 18.2-111.

PLEASE REMIT THE AMOUNT ENTERED ON LINE FOUR TO:

TOWN OF COEBURN

P. O. BOX 370

COEBURN VA 24230

YOUR PAYMENT IS DUE BY THE 20

OF THE FOLLOWING MONTH. IF THERE ARE ANY

QUESTIONS PLEASE CALL 276-395-3323 or email .

NAME OF BUSINESS___________________________________________________

OWNER _____________________________________________________________

ADDRESS ___________________________________________________________

ADDRESS ____________________________________________________________

FEDERAL ID# ________________________________________________________

DATE _______________________________________________________________

This form is available on our web site

beneath the Treasurer’s

Department.

Town Of Coeburn Meals Tax Return Form