Spotsylvania County, VA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 9% of room charge
- Covered stays
- Under 30 consecutive days
- Who collects
- Seller (hotel/motel/campground)
- Remit deadline
- Last day of following month
- Late penalty
- 10% plus 10%/yr interest
- Violation class
- Class 4 misdemeanor
Summary
Spotsylvania County levies a nine percent transient occupancy tax on every hotel, motel, boardinghouse and travel campground room rented for fewer than thirty consecutive days, under County Code § 21-177. The consumer pays the tax at booking; the operator collects it, files a monthly report with the commissioner of revenue, and remits payment to the county treasurer by the last day of the following month.
There is hereby imposed and levied upon the consumer of services provided by hotels, motels, boarding houses, travel campgrounds and other facilities offering guest rooms rented out for continuous occupancy by the same individual or group of individuals for fewer than thirty (30) consecutive days within the county, a transient occupancy tax for general county purposes equal to nine percent (9%) of the amount of charge for the occupancy of any room or space so occupied by the consumer. The revenues collected from that portion of the tax over two percent (2%) and less than five percent (5%) shall be designated and spent for promoting tourism, travel or business that generates tourism or travel in the county.
Full Breakdown
County Code § 21-176 defines the taxed 'seller' as every hotel, motel, boardinghouse, travel campground or other facility offering guest rooms rented for continuous occupancy of fewer than thirty consecutive days, and the 'consumer' as whoever pays the room charge. Section 21-177 sets the rate at nine percent of the charge for the room or space, with revenue between two and five percent of that rate earmarked for tourism, travel and business-generating-tourism promotion rather than the general fund. Section 21-178 exempts charges for meals, telephone service and any charge other than the room itself, exempts stays of thirty days or more by the same individual or group, and exempts rooms rented for meetings or conferences rather than sleeping or lodging.
Under § 21-179, the seller acts as the county's collection agent: it must collect the tax when it collects the room charge and report and pay the county treasurer by the last day of the following calendar month; the commissioner of revenue can grant filing extensions of up to thirty days for good cause. Section 21-180 requires sellers to keep complete records of every room charge, the tax collected, and payment dates, open to inspection by county agents during regular business hours. The treasurer collects the tax from sellers under § 21-181.
, has been amended repeatedly (most recently by Ord. No. 21-96 in 2023), and its authority comes from Va. 1-3819. It applies only within Spotsylvania County and does not reach hotels inside the separate City of Fredericksburg.
Violations & Fines
Under § 21-182, any seller (or its officer, agent or employee) who fails to collect the tax, and any consumer who fails to pay it, commits a Class 4 misdemeanor, with each day of continued violation a separate offense, cross-referenced to the general penalty at § 1-11. A seller that misses the filing deadline separately owes a ten percent penalty on the unpaid tax, plus ten percent annual interest on any amount still unpaid the following month, both collected by the county treasurer.
Frequently Asked Questions
What is Spotsylvania County's transient occupancy tax rate?
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What happens if an operator does not pay the tax?
Sources & Official References
Other rules in Spotsylvania County
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