This report provides an overview of state and local meal and lodging taxes and a high-level summary of Virginia Tech's dining program.  The report also discusses meals and lodging revenue and taxes for Fiscal Year 2008-09, Hokie Passport deposits as well as dinging programs at other public higher education institutions in Virginia  Next, the university's relationship with the town of Blacksburg, Virginia is presented highlighting the multitude of ways the two entities work together and interact in support of the overall community.  The opinion of the State Attorney General on remittance of taxes by state entities, as well as the opinion of University Legal Counsel is stated.  Finally, political considerations are examined, and the report concludes with a response to the Town's request for financial assistance.