Commissioner of Revenue<br>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 4% 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Admissions Tax - REPEALED - County ordinance O-01-19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 Repealed April 24, 2019 effective May 1, 2019.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

Applications can be found in Applications & Tax Forms.

Consumer Tax rates can be found in Tax Rates.