The City of Harrisonburg also imposes the following taxes:

• Food & Beverage Tax - 6% on all prepared food and beverage sales
• Admissions Tax - 5% on fees for admission or entrance into events or for amusement activities, such as movies, theater, concerts, lectures, museums, etc.
• Transient Occupancy Tax (Also known as Hotel/Motel Tax) - 6% on fees charged for short-term lodging, such as hotels, motels, bed & breakfast establishments, etc.
• Short Term Rental.

The preceding three taxes are called trust taxes, meaning they are collected and held in trust by the business establishment, and reported to the City of Harrisonburg each month.

Other taxes that the City of Harrisonburg imposes:

• Utility Consumption Tax - $1.00 each month on the consumption of electricity and natural gas.
• Cigarette Tax - $.30 per pack of cigarettes.

For more information on these taxes, please reference the Harrisonburg City Code, Title 4, Chapter 2.