Sales and Excise Tax

Meals Tax
Rate 7.5%

Eating establishments are required to collect meals tax on any prepared food or drink offered or held out for sale for the purpose of being consumed by any person to satisfy the appetite and is ready for immediate consumption. The City of Emporia imposes a 7.5% meals tax that must be reported and paid by the last day of the following month. Returns are mailed each month to the business charged with collection of the tax and are due the last day of the following month for which the tax is collected.

Meal Tax Registration Form

Lodging Tax
Rate 11%

Transient or lodging tax applies to each hotel, motel, inn, etc. offering lodging to any transient. A tax of 11% is applied to the total amount paid for room rental. Returns are mailed each month to the business charged with collection of the tax and are due the last day of the following month for which the tax is collected.

Transient Lodging Tax Registration Form