Stafford County, VA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 11% of total room rental
- Covers lodging for
- 4 or more persons at once
- Travel campgrounds
- Exempt from this tax
- Filing deadline
- 20th of each month
- Late penalty
- 10% plus 1% monthly interest
- Criminal penalty
- Class 1 misdemeanor
Summary
Stafford County levies an 11 percent transient occupancy tax on room rental at hotels, motels, inns and other lodging places offering space to four or more persons, collected by the operator and remitted to the county treasurer. Travel campgrounds are billed but exempt from this specific tax.
Hotel shall mean any public or private hotel, inn, apartment hotel, hostelry, motel, travel campground or other lodging place within the County of Stafford offering lodging for four (4) or more persons at any one time. ... In addition to all other taxes of every kind now or hereafter imposed by law, there is hereby imposed and levied on every hotel owner and operator, jointly and severally, a tax equivalent to eleven (11) percent of the charge or amount paid for total room rental by or for any transient to any hotel, less and except any charges for services or accommodations other than lodging or the use of space. ... The tax imposed pursuant to subsection (a) shall not apply to travel campgrounds, regardless of the number of days occupied by the same individual or same group of individuals.
Full Breakdown
Chapter 23, Article VI defines a taxable "hotel" as any public or private hotel, inn, apartment hotel, hostelry, motel, travel campground or other lodging place in the county offering lodging for four or more persons at one time (section 23-121). A "transient" is anyone renting space for 30 consecutive days or fewer. Section 23-122 imposes a tax equal to 11 percent of the total room rental charge paid by or for a transient, excluding any separate charges for non-lodging services, but the tax does not apply to travel campgrounds regardless of length of stay.
Hospitals, medical clinics, convalescent homes, mental institutions and homes for the aged are exempt from the tax on room charges under section 23-123. Operators must collect the tax at the time of payment, hold it in escrow for the county, and file a monthly report with the commissioner of the revenue with remittance to the treasurer by the 20th of each month for the prior month's collections (sections 23-124, 23-125). If an operator sells or closes the business, any tax owed becomes due immediately (section 23-128).
The commissioner of the revenue can independently determine tax due and assess it, with administrative and judicial appeal rights preserved, if a report is missing or appears erroneous (section 23-127).
Violations & Fines
Late or unremitted tax under section 23-126 draws a 10 percent penalty, plus interest of one percent per month once delinquency passes one month. Intentionally violating or failing to comply with Article VI is a Class 1 misdemeanor under section 23-130, with each violation a separate offense; a criminal conviction does not excuse the operator from still paying the tax, penalty and interest owed.
Frequently Asked Questions
What is Stafford County's hotel tax rate?
Do short-term rentals count as a hotel here?
Are campgrounds taxed the same way?
Sources & Official References
Other rules in Stafford County
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