Hotels & Lodging in Portsmouth, VA (2026)
1 verified hotels & lodging rules for Portsmouth, Virginia, sourced directly from the municipal code and official government pages.
Verified from official government sources
Transient Occupancy Tax
Portsmouth taxes every transient's lodging bill at 8 percent of the total charge plus a flat $3.00 per room per night. The article expressly covers hotels, motels, tourist camps, and short-term rentals, and makes accommodations intermediaries like booking platforms responsible for collecting and remitting the tax on their own bookings.
Portsmouth Transient Lodging Tax Rate
Some RestrictionsPortsmouth City Code § 35-442
Sec. 35-442. - Levied; amount. There is hereby imposed and levied on each transient a tax equivalent to eight percent of the total amount paid for lodging by or for the transient plus a flat tax of $3.00 per room for each night of lodging. The tax levied by this article shall be imposed only for the use or possession of lodging that is suitable or intended for occupancy by transients for dwelli...