Hanover County, VA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Base rate
- 2% (Sec. 22-109)
- Additional levy
- 6% (Sec. 22-110), total 8%
- Remittance deadline
- 20th of the following month (Sec. 22-113(a))
- Late penalty
- 5%/30-day period, up to 25% (Sec. 22-114(a))
- Exempt lodging
- Hospitals, medical clinics, convalescent/aged homes (Sec. 22-118)
Summary
Hanover County collects an 8 percent transient occupancy tax, 2 percent under Sec. 22-109 plus a 6 percent additional levy under Sec. 22-110, on the price paid for lodging at any hotel, motel, boardinghouse or travel campground in the county outside Ashland. The extra 6 percent funds Richmond-area tourism promotion and the Richmond Centre convention facility.
There is hereby levied and imposed, in addition to all other taxes and fees of every kind now imposed by law, on each transient, a tax of two (2) percent of the amount paid for lodging by or for any such transient to any hotel, motel, boardinghouse or travel campground. ... There is hereby levied and imposed, in addition to the two (2) percent transient occupancy tax levied pursuant to the preceding section, on each transient, a tax of six (6) percent of the amount paid for lodging by or for any such transient to any hotel, motel, boardinghouse or travel campground.
Full Breakdown
Sec. 22-109 levies a base 2 percent tax on the amount a transient pays for lodging at any hotel, motel, boardinghouse or travel campground, on top of every other tax and fee already imposed by law. Sec. 22-110(a) layers an additional 6 percent on the same lodging charge, bringing the combined rate to 8 percent, and Sec. 22-110(b) earmarks that additional revenue: four percentage points fund tourism and travel promotion in the Richmond metropolitan area, and the remaining two percentage points fund expansion of the Richmond Centre convention and exhibition facility in the City of Richmond.
Sec. 22-111 defines 'transient' as anyone who obtains lodging for no more than thirty consecutive days, and 'lodging' as the space or room furnished, including any services bundled into a unit price. The lodging seller collects the tax in trust under Sec. 22-112 and must report and remit it to the treasurer by the twentieth day of the following calendar month under Sec. 22-113(a). Sec. 22-118 exempts charges for lodging paid to a hospital, medical clinic, convalescent home or home for the aged from the tax entirely.
Violations & Fines
Sec. 22-114(a) adds a penalty of 5 percent for every thirty-day period a remittance is late, capped at 25 percent in the aggregate, plus 8 percent annual interest on the unpaid tax and penalty. Sec. 22-114(b) imposes a 50 percent penalty for a false or fraudulent report filed with intent to defraud the county. Sec. 22-119 makes any violation of the article a class 1 misdemeanor, with each violation a separate offense.
Frequently Asked Questions
What is Hanover County's total transient occupancy tax rate?
Where does the extra 6 percent occupancy tax go?
When must a Hanover County lodging provider remit the occupancy tax?
Is hospital-arranged lodging taxed in Hanover County?
Sources & Official References
Other rules in Hanover County
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