tax. Cities and towns may collect an additional 1% local option tax, effectively establishing a 7% sales tax, a 10% rooms and meals tax, and an 11% alcoholic beverages tax. All local option taxes are charged in Brandon, Colchester, Dover, Killington, Manchester, Middlebury, Rutland Town, South Burlington, St. Albans Town, Stratton, Williston, Wilmington, and Winhall. The communities of Brattleboro, Montpelier, Stowe and Woodstock charge the local option rooms, meals, and alcoholic beverages taxes, but do not charge the local option sales tax. The cities of Burlington and Rutland do not charge the local option rooms or meals taxes. They are authorized by their respective charters to levy their own taxes on meals, lodging, and entertainment. Burlington does collect the local option sales tax. Motor vehicle sales are subject to a 6% purchase or use tax. Short term auto rentals are taxed at 9%. Gasoline is taxed at 20 cents per gallon, plus an amount equal to 2% of the average statewide retail price. A Motor Fuel Transportation Infrastructure Assessment fee is also added to the gas tax rate. Retail sales of spirituous liquors have been subject to the 6% general sales tax since July 1, 2009. Prices set by the Vermont Liquor Control Board include the state's 25% gross receipts tax on the sale of liquor and fortified wines, while beer and wine prices reflect the 55 cent per gallon excise tax paid by bottlers or wholesalers. Virginia Virginia has a sales tax rate of 5.30% (4.3% state tax and 1% local tax). An additional 0.7% state tax (totaling 6.0%) is applied in the Northern Virginia region (Cities of Alexandria, Fairfax, Falls Church, Manassas, and Manassas Park; and Counties of Arlington, Fairfax, Loudoun, and Prince William) and the Hampton Roads region (Cities of Chesapeake, Franklin, Hampton, Newport News, Norfolk, Poquoson, Portsmouth, Suffolk, Virginia Beach, and Williamsburg; and Counties of Isle of Wight, James City, Southampton, and York), as well as Christiansburg, which currently has the highest meals tax in the United States at 12.8%. An additional 1% on top of the general state rate (totaling 6.3%) is applied in Charlotte County, Danville, Gloucester County, Halifax County, Henry County, Northampton County, and Patrick County. A total 7% rate is levied in James City County, Williamsburg, and York County. Food for home consumption as well as certain personal care items are taxed at a uniform 1% local tax as of 2023 after