Henrico County, VA Food Trucks & Mobile Vendors: Food Truck Permits (2026)
Key Facts
- Threshold
- $1,000,000 gross receipts triggers the tax
- Tax rate
- Greater of $30 or 0.20% over threshold
- Filing
- Application required even below threshold
- Location
- Ch. 20, Art. XI, Div. 8 (Hotels & Restaurants)
- Last amended
- Ord. No. 1323, May 28, 2024
- Penalty backstop
- Class 1 misdemeanor under Sec. 1-13
Summary
Henrico County treats a food truck like any other eating establishment under its business license tax code. Every operator must file an annual application with the county; those with gross receipts over $1,000,000 pay a license tax, while smaller trucks file for free.
(a) Every person engaged in the business of operating an eating house, food truck, lunchstand, lunchroom, restaurant or soda fountain, or who will sell, offer for sale, cook or otherwise furnish for compensation, diet, food or refreshments of any kind, at his house or place of business, for consumption therein, provided that the gross receipts of the business exceed $1,000,000.00, must pay a license tax therefor equal to the greater of $30.00 or 0.20 percent of the difference between the gross receipts of the business and $1,000,000.00. (b) If the gross receipts of the business are $1,000,000.00 or less, an application must be filed, but no tax will be due or paid.
Full Breakdown
Henrico's general code does not carry a stand-alone "food truck permit" ordinance; the license and tax obligation comes from Code § 20-601, inside Chapter 20 Article XI (License Tax), Division 8 (Hotels and Restaurants). The section groups a food truck with an eating house, lunchstand, lunchroom, restaurant or soda fountain: anyone who sells, offers for sale, cooks or otherwise furnishes food or refreshments for compensation at a place of business, for consumption there, falls under it. 20 percent of the amount receipts exceed $1,000,000. An operator at or below that threshold still must file the application; the county just doesn't charge a tax on it.
The neighboring Sec. 20-600 sets the parallel license tax for hotels and lodginghouses, and Sec. 20-602 layers an added restaurant tax onto meals a hotel sells beyond room rate, which is why the division groups both together: a food truck vendor pays under the restaurant provision, not the hotel one. The current dollar figures were carried forward through Ordinance No. 1323, adopted May 28, 2024, the most recent amendment listed for this section.
Violations & Fines
Henrico enforces license-tax compliance under the code's general penalty clause, Sec. 1-13: operating without filing the required application is punishable as a Class 1 misdemeanor under Code of Virginia § 18.2-11 unless another penalty class is specified for the particular offense. Sec. 1-13(e) also lets the county revoke or suspend a business license as an administrative sanction on top of any court fine, and Sec. 1-13(d) treats each day the violation continues as a separate offense.
Frequently Asked Questions
Does Henrico require a special permit just for food trucks?
What tax do I owe if my truck grosses less than $1,000,000?
How is the tax calculated above the threshold?
What happens if a food truck operator never files?
Sources & Official References
Other rules in Henrico County
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