Prince William County, VA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 5% of total price paid (Sec. 26-122)
- Covered lodging
- Hotels, motels, inns, campgrounds; stays 29 days or less
- Exempt guests
- Hospitals, medical clinics, convalescent/aged homes
- Who collects
- Provider or booking platform; held in trust
- Filing schedule
- Quarterly; monthly optional for hotels/campgrounds
- Late penalty
- 10% penalty plus 10%/year interest
- Revenue use
- First 2% general fund; rest funds tourism
Summary
Prince William County imposes a 5 percent transient occupancy tax on every hotel, motel, inn, tourist camp, and travel-campground stay of 29 consecutive days or fewer. Sec. 26-122 sets the rate on top of state and sales taxes, while Sec. 26-121 defines which lodging qualifies and Sec. 26-123 exempts hospitals, medical clinics, convalescent homes, and homes for the aged.
In addition to all other taxes of every kind now or hereafter imposed by law, there is hereby imposed and levied on each and every transient a tax equivalent to five percent of the total price paid in a retail sale by the customer for the use or possession of any room or space occupied as accommodations by a transient.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 46 Update 4).
Full Breakdown
The tax is levied under Code of Ordinances Chapter 26, Article X, adopted under the authority of Code of Virginia Sec. 1-3819. 'Hotel' under Sec. 26-121 covers any public or private hotel, inn, apartment hotel, tourist home, motel, or rooming house that can lodge four or more persons at one time, plus tourist camps, travel campgrounds, and clubs that regularly furnish lodging to transients for a fee. A 'transient' is anyone occupying accommodations for 29 consecutive days or less. The 5 percent tax under Sec.
26-122 is computed on the total retail price paid, in addition to state sales tax. Sec. 26-123 exempts only charges billed to a hospital, medical clinic, convalescent home, or home for the aged; there is no general small-hotel or owner-occupied exemption. Under Sec. 26-124, the accommodations provider (or, for bookings made through a platform, the accommodations intermediary) must collect the tax at the time of payment and hold it in trust for the county until remitted; the tax must be separately stated on the guest's bill or invoice.
Sec. 26-125 requires quarterly reports and remittances to the director of finance, due the last day of January, April, July, and October, though any hotel or travel campground operator may instead report monthly. Sec. 26-128 splits the money collected: the county general fund keeps the revenue from the first 2 percent of the tax, and everything collected above that 2 percent must be spent promoting tourism, travel, or business that generates tourism in the county.
Violations & Fines
Sec. 26-127 adds a 10 percent penalty to any tax not remitted on time, plus interest at 10 percent per year on the unpaid balance for each month or part of a month it stays delinquent. Sec. 26-130 makes failing to comply with the article a Class 3 misdemeanor, with each day of noncompliance a separate offense; conviction does not excuse the operator from still owing the tax, penalty, and interest.
Frequently Asked Questions
What is Prince William County's hotel occupancy tax rate?
Which stays are exempt from the tax?
Who has to collect and remit the tax?
What happens if a hotel remits the tax late?
Sources & Official References
Other rules in Prince William County
Compare Prince William County to another location·View the Virginia hotels & lodging overview
See something wrong?
Help us keep this page accurate. If you notice an error or outdated information, let us know.