Portsmouth, VA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 8% of lodging charge
- Flat fee
- $3.00 per room per night
- Covers
- Hotels, motels, tourist camps, short-term rentals
- Remittance deadline
- 20th of the following month
- Late penalty
- Up to 25% plus 10%/yr interest
- Violation penalty
- Class 3 misdemeanor
Summary
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.
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 dwelling, lodging, or sleeping purposes.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 65).
Full Breakdown
Chapter 35, Article X, "Transient Rental Tax," levies the charge in Sec. " Sec. 35-441 defines "lodging" broadly to include "any room or rooms, lodgings, or accommodations in any hotel, motel, inn, tourist camp, tourist cabin, camping grounds, club, short-term rental, or any other place" regularly furnished to transients for consideration, and defines a "transient" as anyone obtaining lodging for 60 consecutive days or less. Collection duties fall on whichever party makes the retail sale: under Sec. 35-443, an accommodations provider (the property) collects and remits tax on direct bookings, while an accommodations intermediary, such as an online booking platform, must collect and remit tax computed on its room charge when it facilitates the sale, and must separately state the tax on the guest's bill or invoice.
Intermediaries must also report property addresses and gross receipts to the commissioner of the revenue monthly under Sec. 35-443(e). Reports and remittances are due to the city treasurer by the 20th of the month following collection (Sec. 35-444), and collectors must retain records for two years, subject to inspection by the commissioner of revenue (Sec. 35-445). 1-3840.
Violations & Fines
Late remittance draws a penalty under Sec. 35-447 of up to 10 percent of the unpaid tax for the first month plus 5 percent each month thereafter, capped at 25 percent or $10.00, whichever is greater, plus 10 percent annual interest; a false or fraudulent return carries a 50 percent penalty. Failing to collect or report at all lets the commissioner of the revenue estimate and assess the tax by certified notice, due within ten days (Sec. 35-448). Sec. 35-449 makes any violation of the article a class 3 misdemeanor, with each violation a separate offense, and conviction does not excuse the underlying tax debt.
Frequently Asked Questions
What is Portsmouth's hotel occupancy tax rate?
Does the tax apply to Airbnb and other short-term rentals?
What happens if a hotel remits the tax late?
Sources & Official References
Other rules in Portsmouth
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