Board discusses draft local meals tax ordinance for unincorporated Shenandoah County

County finance staff briefed the Board of Supervisors on Nov. 12 about a draft ordinance and timeline to implement a local meals (food and beverage) tax for the unincorporated areas of Shenandoah County. Staff said the General Assembly authorized counties to adopt a local meals tax beginning in 2020 and noted that the county had previously put a referendum to voters in November 2019 that failed; a six‑year waiting period since that referendum now allows the county to consider a tax.

The finance presenter described revenue estimates affecting roughly 30 businesses in unincorporated parts of the county and said revenues are proposed to be dedicated to a public safety capital reserve (the board would later determine appropriation). The staff memo presented scenarios assuming a 4% tax (historically used as a conservative assumption) while the draft ordinance showed a 6% levy to match most towns in the county; Toms Brook was noted as an exception at 3%.

Staff recommended advertising the ordinance for public hearing at the end of November and possible board action in December, with a potential tax start date of Jan. 1 or Feb. 1, 2026 depending on notification requirements. Supervisors raised that the tax would only apply to unincorporated areas (not an overlay on town levies without town permission), recalled public comment and opposition from 2019, and asked that the ordinance be advertised "as is" so the public hearing can gather input.

No final vote to adopt an ordinance was taken at the Nov. 12 meeting; staff indicated the next steps are to advertise the ordinance and hold a public hearing.