Norfolk, VA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 8% of room charge
- Flat add-on
- $3.00 per bedroom, per night
- State add-on tax
- 1% under Va. Code § 58.1-1743
- Remittance schedule
- Monthly to city treasurer
- Record retention
- 2 years, inspectable by Commissioner
- Late penalty
- 10% plus 10%/year interest
- Violation penalty
- Class 2 misdemeanor
Summary
Norfolk taxes every transient staying at a hotel or short-term rental unit under City Code § 24-234: 8 percent of the room charge plus a flat $3.00 per night for each bedroom, on top of the state's separate 1 percent lodging tax. Hotels and rental hosts collect the tax from guests, hold it in trust, and remit it monthly to the city treasurer under §§ 24-235 and 24-236.
(d)Hotel. The word "hotel" means any public or private hotel, inn, hostelry, tourist home or house, motel, rooming house or other place in which a lodging is offered. A place that meets the definition of a "short-term rental unit" shall not be considered a "hotel"....There is hereby levied and imposed, in addition to all other taxes and fees of every kind now imposed by law, on each transient obtaining lodging at any hotel or any short-term rental unit in the city, jointly and severally, a tax equivalent to eight (8) percent of the room charge plus a flat tax of three dollars ($3.00) per night of lodging for each bedroom. This levy shall be in addition to the tax equivalent to one (1) percent of the room charge that is imposed under Virginia Code § 58.1-1743.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 166).
Full Breakdown
City Code § 24-233 defines "hotel" broadly, any public or private hotel, inn, hostelry, tourist home, motel or rooming house, but expressly excludes any unit that meets the ordinance's separate "short-term rental unit" definition (a dwelling offered for lodging under 30 consecutive days). 1-1743. Every person receiving payment for a transient's lodging must collect the tax at the time of payment and hold it in trust for the city under § 24-235. Non-lodging-intermediary collectors report room charges, nights stayed and tax collected directly; lodging intermediaries such as booking platforms report per-property address, room charge and nights stayed, under § 24-236(a),(b).
Collectors must keep supporting records for two years, open to inspection by the Commissioner of the Revenue, under § 24-237. If a collector goes out of business, any tax then owed becomes immediately due, per § 24-238. If the Commissioner cannot obtain compliance, the office can estimate the tax owed from available facts, assess it, and demand payment within 10 days of notice, per § 24-240.
Violations & Fines
Late remittance draws a 10 percent penalty plus interest at 10 percent per year, computed from the original due date, under § 24-239. Any person who violates any provision of the transient lodging tax article, failing to collect, report, or remit as required, is guilty of a Class 2 misdemeanor under § 24-241.
Frequently Asked Questions
Does Norfolk's hotel tax apply to Airbnb and other short-term rentals?
Who is responsible for collecting Norfolk's transient lodging tax?
What happens if the tax isn't remitted on time?
Sources & Official References
Other rules in Norfolk
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