PUBLIC NOTICE

At its regular meeting on Wednesday, August 19, 2026, the Stuart Town Council adopted amendments to two Town ordinances — the Business, Professional and Occupational License (BPOL) Tax Ordinance and the Meals Tax Ordinance (Ordinance No. 08-02) — by unanimous vote. Both ordinances are effective upon adoption.

What Changed

• Mobile food vendors. Food trucks are now licensed through a single Mobile Food Vendor Permit issued by the Town Clerk — $300 per year, or $25 per operating day (not to exceed $300 per year) — which also registers the vendor for the meals tax. Mobile food vendors collect and remit the Town’s 5% meals tax, the same as any other food establishment.
• Retail license tax rate. The retail merchants’ rate increased from 10 cents to 15 cents per $100 of gross receipts, which remains within the maximum permitted by state law.
• State-law compliance. The meals tax exemptions required by Va. Code § 58.1-3840 were added, along with an explicit interest provision under § 58.1-3916.
• Administration. Electronic filing and payment are now authorized, and a single Town business registration may serve to register a taxpayer for the meals tax as well.

Adopted Ordinances

• Business, Professional and Occupational License (BPOL) Tax Ordinance — Adopted August 19, 2026 (PDF)
• Meals Tax Ordinance No. 08-02 — Adopted August 19, 2026 (PDF)

Forms

• Application for Business License (PDF)
• Prepared Food and Beverage Tax Return (PDF)
• Mobile Food Vendor Application (PDF)

Printed copies are available at the Town Office, 100 Patrick Avenue. Questions about licensing or the meals tax may be directed to the Town Office by email to information@stuartva.org or by phone at 276-694-3811.