Chesterfield County, VA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 8% of room or campsite charge
- Exemption
- Stays of 30+ consecutive days
- Remittance due
- 20th of each month
- Late penalty
- 10% of tax or $10, greater
- Fraud penalty
- 50% of tax due
- Violation class
- Class 1 misdemeanor
- Enforcing office
- Commissioner of the Revenue
Summary
Chesterfield County imposes an 8 percent lodging tax on every hotel, motel, tourist home, camping ground, and rooming house stay under 30 days. The Commissioner of the Revenue collects it, hotel operators remit monthly by the 20th, and violations carry criminal penalties under County Code Article XI.
Pursuant to the provisions of Code of Virginia, §§ 58.1-3819 and 58.1-3823, there is hereby imposed on each and every transient a lodging tax in the amount of eight percent of the total amount paid for room rental for lodging or for space at campgrounds by such transient to any hotel; however, this tax shall not apply to rooms rented for lodging or for space at campgrounds for continuous occupancy by the same individual or group for 30 days or more.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 80).
Full Breakdown
Article XI of the county's finance and taxation chapter defines a hotel broadly: any public or private hotel, inn, hostelry, tourist home or house, tourist cabin, camping grounds, motel or rooming house within the county offering lodging for compensation to any transient (County Code § 9-151). A transient is anyone who obtains lodging for fewer than 30 consecutive days. 1-3823 as its taxing authority; stays of 30 days or more by the same individual or group are exempt. Every operator collecting the tax holds it in trust for the county (§ 9-153) and must file a monthly report with the Commissioner of the Revenue on or before the 20th day of each month, remitting the prior month's collections (§ 9-154).
Operators must keep collection records for two years, open to inspection by the Commissioner (§ 9-155), and must immediately report and pay any tax due if the business closes or is sold (§ 9-156). Late or unpaid tax draws a penalty of 10 percent of the amount due or $10, whichever is greater, plus 10 percent annual interest; filing a false return to defraud the county draws a 50 percent penalty (§ 9-157). If an operator refuses to collect or report, the Commissioner may estimate the tax owed and, if necessary, have a summons issued returnable to the county's general district court (§ 9-158).
Violations & Fines
Failing to comply with any part of Article XI is a class 1 misdemeanor under § 9-159, and conviction does not excuse the operator from still owing the tax, penalty, and interest. The Commissioner of the Revenue can assess tax and penalties by written estimate and pursue a summons through the county's general district court against any hotel operator who won't collect, report, or remit the tax.
Frequently Asked Questions
Does Chesterfield's lodging tax apply to campgrounds?
What happens if a hotel is late remitting the tax?
How often must hotels report the tax to the county?
Is there a minimum-stay exemption from the tax?
Sources & Official References
Other rules in Chesterfield County
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