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Shenandoah supervisors approve county meals tax after debate; several planning items also pass

Shenandoah County Board of Supervisors · December 9, 2025
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Summary

After debate about rate and local business impacts, the Shenandoah County Board of Supervisors voted 4–2 to approve a meals (food and beverage) tax as presented; the meeting also cleared consent appointments and several planning commission items.

The Shenandoah County Board of Supervisors voted to enact a county food and beverage (meals) tax after extended debate over rate and timing.

An initial motion to enact a 3% meals tax delayed until the following fiscal year failed for lack of a second. The board then moved to approve the ordinance as written (the ordinance presented to the board proposed a 6% meals tax). Supervisor who opposed the 6% figure described it as "excessive," saying the higher rate would be a burden to local restaurants and tourism businesses such as Bryce Resort. Supporters countered that the meals tax is a discretionary user tax and noted its use as a mechanism to fund public safety capital needs—citing the rising cost of apparatus and equipment for volunteer fire and rescue units.

Speaker 2 argued the meals tax is a fair, discretionary tax under Virginia law and emphasized that the board can earmark the revenue for public safety capital improvement projects. "It's not a new tax in Virginia," Speaker 2 said, noting changes in state policy that allow counties to enact such taxes without a referendum and urging that revenues be set aside for CIP for public safety.

On roll call, the recorded responses were: Mister Ferguson (Aye), Mister Austin (No), Mister Taylor (Aye), Mister Baker (Aye), Mister Morris (Aye) and Mister Stevens (No). The chair announced the motion passed 4–2.

The board also handled a number of routine and planning items. The consent agenda—approved by roll call—included minutes from the November meeting and two appointments: Nancy Barnett to the Department of Social Services Board and Mike Liske to the Citizens Advisory Committee to the Comprehensive Plan. Planning items approved included a comprehensive plan map amendment and a zoning map amendment to rezone parcels on Old Valley Pike to B‑2 (general business), a special use permit for a level‑2 home business on Colors Lane (approved with conditions), and renewal of the Wegmans Grove Agricultural and Forestal District.

Board members said the meals tax would diversify the county tax base and provide a revenue source for capital purchases without raising real‑estate tax, while opponents cautioned about the burden on local dining and tourism. The board moved to closed session later in the meeting for authorized real‑property discussion and returned to certify compliance with FOIA before adjournment.