Hampton, VA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 8% of lodging charges
- Hotel Fee
- $2 per room, per night
- Remittance due
- 20th of following month
- Late penalty
- 10%, up to 25% total
- Enforced by
- Commissioner of Revenue
Summary
Hampton charges every hotel, motel, tourist home, and rooming house in the city an 8% tax on lodging charges plus a flat $2-per-night, per-room Hotel Fee, collected from each transient guest and remitted monthly to the commissioner of revenue.
There is hereby imposed and levied by the city, on each transient, a tax equivalent to eight (8) percent of the total amount paid for lodging, by or for any transient, to any hotel, plus a Hotel Fee of two dollars ($2.00) for each night per room of lodging at any hotel.
(Code 1964, § 39-82; Ord. No. 314; Ord. No. 858, 5-12-87; Ord. No. 1118, 5-11-94; Ord. No. 1296, 5-9-01; Ord. No. 1403, 6-8-05; Ord. No. 1488, 9-12-07; Ord. No. 13-0009, 5-8-13; Ord. No. 19-0004, 5-8-19)
State Law reference— Lodging tax authorized, Code of Virginia, § 58.1-3840.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 31 | Zoning: Supplement 20).
Full Breakdown
Hampton City Code § 37-252 imposes an 8% tax on the total amount paid for lodging by any transient at any hotel, plus a Hotel Fee of $2 per room per night, authorized under Va. Code § 58.1-3840. Section 37-251 defines 'Hotel' broadly to include any public or private hotel, inn, tourist home or house, motel, or rooming house offering lodging for compensation, so short-term rental hosts fall within the definition. Operators must collect the tax at the time of payment, hold it in trust for the city, and remit it with a monthly report to the commissioner of revenue by the 20th of the following month.
Violations & Fines
Late or false remittance draws a 10% penalty (up to 25% aggregate) plus 10% annual interest; failing to collect, report, or remit the tax is a Class 1 misdemeanor under § 37-260.
Frequently Asked Questions
Does Hampton's hotel tax apply to short-term rentals like Airbnb?
Who collects and remits the tax?
Sources & Official References
Other rules in Hampton
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