PAY ONLINE
http://www.richmondgov.com/Finance/OnlinePayments.aspx
The City of Richmond Finance Payment portal allows businesses to file and pay their Admissions, Lodging and
Meals (ALM) taxes online by creating a user account. First time businesses can begin the service after they
register for a new account. You will need to have your Tax ID and City of Richmond Account Number during the
registration process. Once you have completed the setup of your user account and logged in, you can complete the
online form to file your taxes and submit your payment by credit card or e-Check.
ADMISSIONS, LODGING, AND MEALS TAXES
To avoid penalty and interest, payments are due no later than the 20
th
of the month following the month of
collections. You are required to file a return even if no tax is due. If the 20
th
falls on a weekend or City Holiday,
the return is due on the next business day. Payments remitted online by 11:59pm will be credited on the date of
payment. Payments made at 12:00am or later will be credited the next business day.
· ADMISSIONS TAX: Payable by any person receiving payment for taxable admissions must collect
the tax from person paying admission.
· LODGING TAX: Payable by any person receiving taxable transient lodging charges for any hotel,
motel, or other lodging place containing ten (10) or more bedrooms within the City.
· MEALS TAX: Payable by any person selling meals, (alcoholic beverages included), edible
refreshments and nourishments, liquid or otherwise, shall collect the tax from the person paying
for such meals.
IMPORTANT INFORMATION
Please be reminded that in accordance with Section 26-674 and 26-434 of the City Code at no time are these
funds the property of the person, business or corporation that is charged with the collection responsibility of these
taxes. All taxes collections shall be deemed to be held in trust for the City.
Failure to file your return and remit excise taxes to the City of Richmond is a Class 1 Misdemeanor, punishable
by up to 1 year in prison and/or a $2,500.00 fine. The business owner(s)and/or its officers are personally
responsible for the collections, reporting and remittance of excise taxes. Failure to file your return(s)and remit the
total excise tax due may result in the issuance of a criminal summons, denial of a business license, or tax liens
against the responsible parties and/or your business.
SELLER’S COMMISSION IMPORTANT NOTICE
Effective July 1, 2019, Ordinance 2018-142, the Seller’s Commission increased from 1.5% to 3%. The Seller’s
Commission is for businesses remitting their meals taxes in full and on time by the 20
th
of the subsequent month.
If remitting by mail, send to:
CITY OF RICHMOND
ADMISSIONS, LODGING, MEALS TAX
CITY HALL, ROOM 102
P.O. BOX 26505
RICHMOND, VA 23261-6505
All payments should be made payable to:
CITY OF RICHMOND
(TO INCLUDE COUPON WITH ACCOUNT NUMBER, SIGNATURE, AND DATE AND TELEPHONE NUMBER)
If you have any questions regarding this information please contact via:
Email: finance@richmondgov.com
Phone: 804-646-6662
x
Authorized Signature Date Phone
AUTHORIZED SIGNATURE MEANS THE SIGNATURE OF THE COLLECTOR AND REMITTER OF TAX.
x
Authorized Signature Date Phone
AUTHORIZED SIGNATURE MEANS THE SIGNATURE OF THE COLLECTOR AND REMITTER OF TAX.
Seller’s Commission of 3% applies only to
the tax liability portion; and only if the return
is filed and tax paid in full by the due date.
Penalty of 10% for all late payments after
the 20th of the following month.
Interest of 10% annually for each day
payment is late after the 20th of the
following month.
REMIT PAYMENT TO:
City of Richmond
PO Box 26505
Richmond VA 23261-6505
SAMPLE
City of Richmond
Admission, Lodging, Meals
City Hall, Room 102
P.O. Box 26505, Richmond VA 23261-6505
Phone: (804) 646-7000
x
Authorized Signature Date Phone
AUTHORIZED SIGNATURE MEANS THE SIGNATURE OF THE COLLECTOR AND REMITTER OF TAX.
x
Authorized Signature Date Phone
AUTHORIZED SIGNATURE MEANS THE SIGNATURE OF THE COLLECTOR AND REMITTER OF TAX.
Seller’s Commission of 3% applies
only to the tax liability portion; and only
if the return is filed and tax paid in full
by the due date.
Penalty of 10% for all late payments
after the 20th of the following month.
Interest of 10% annually for each day
payment is late after the 20th of the
following month.
B Location: The physical address where the business is located.
C Tax Type: The types of taxes the business removes are denoted by the 'X' in the box in the bottom left corner.
D Billing Address: This field should contain the address of the entity responsible for the bill. It may differ from the actual mailing address.
E Month: The month of the collections period. If the month listed is April, it is due by May 20 to avoid penalty and interest charges.
F Taxable Sales: The amount of receipts for that tax type which are taxable (gross receipts less deductions).
G Tax Liability: The amount of tax due for that type before rebates (TAXABLE SALES x RATE = TAX LIABILITY).
H Seller’s Commission: A rebate to the total tax liability for the Meals & Alcoholic Beverage Tax. The seller’s discount is only applicable
if the return is filed and the tax is paid in full by the due date (TAX LIABILITY x COMMISSION RATE = SELLER’S COMMISSION).
I Total Tax Due: The amount of tax due for that type (TAXABLE LIABILITY - SELLER’S COMMISSION = TOTAL TAX DUE).
J Penalty: If remitted after the 20th of the month following the collection period on the coupon, a 10% penalty shall be applied and
remitted (TOTAL TAX DUE x 0.10 = PENALTY).
K Interest: If remitted after the 20th of the month following the collection period on the coupon, a simple interest at a rate of 10%
annually shall be applied and remitted for each day the payment is late
((TOTAL TAX DUE + PENALTY) x DAYS LATE x .0002740 = INTEREST).
L Total: The grand total due to be remitted with the coupon after adjustments (TOTAL + PENALTY + INTEREST = TOTAL DUE)
YEAR ACCOUNT NUMBER
2020
-
BUSINESS LOCATION
Month
Taxable
Sales
Rate Tax Liability
Seller’s
Commission
Total Tax
Due
Admissions Tax
x7% N/A
Lodging Tax
x8% N/A
Meals & Alcoholic
Beverage Tax
x7.5%
Total
BILLING ADDRESS:
Penalty
Interest
Total Due
&
YEAR ACCOUNT NUMBER
-
BUSINESS LOCATION
C Month
Taxable
Sales
Rate Tax Liability
Seller’s
Commission
Total Tax
Due
Admissions Tax
50,000.00
3,500.00
N/A 3,500.00
Lodging Tax
1,000,000.00
80,000.00
N/A 80,000.00
Meals & Alcoholic
Beverage Tax
100,000.00
7,500.00
0.00 7,500.00
Total
91,000.00
Penalty
9,100.00
Interest
521.12
Total Due
100,621.12
2020
B
x7%
x8%
x7.5%
X
X
X
X
X
X
BILLING ADDRESS:
SAMPLE BUSINESS
123 ANY STREET
RICHMOND, VA 23251
D
EF G H I
J
K
L
IMPORTANT INFORMATION
City code requires that you hold these taxes in escrow. Please remit payment by the 20th of the following month to avoid enforcement
action. If the 20th falls on a weekend, the return is due on the next business day. Please file a return even if no tax is due. Make all
checks payable to the ’City of Richmond’.
Admissions Tax: 7% of the amount of total admissions. Any person receiving payment for taxable admissions must collect tax from
person paying admission.
Lodging Tax: 8% of transient room rent. Any person receiving taxable transient lodging charges for any hotel, motel, or other lodging
place containing ten (10) or more bedrooms within the city.
Meals Tax: 7.5% of cost of meal, including alcoholic beverage and non-optional gratuities. Any person selling meals, alcoholic beverages
included, edible refreshment and nourishments, liquid or otherwise, shall collect the tax from the person paying for such meal.
City of Richmond
Admission, Lodging, Meals
City Hall, Room 102
P.O. Box 26505, Richmond VA 23261-6505
Phone: (804) 646-7000
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