Virginia Beach imposes an 8% city transient occupancy tax on hotel, motel, and short-term rental stays under 30 days, layered on top of the 5.3% Virginia state sales tax for an effective rate of about 13.3%.
The city tax funds tourism marketing, the Resort Area Special Service District, convention facilities, and beach maintenance along Atlantic Avenue and Sandbridge. Operators including hotels, motels, bed-and-breakfasts, and registered short-term rentals must collect the tax from guests, file monthly returns with the Commissioner of the Revenue, and remit collected funds by the 20th of the following month. The 8% city rate breaks into a base lodging tax plus tourism advertising and tourism investment program components. Late filings incur a 10% penalty plus interest. The tax applies to the room charge but not to separately stated meal or service fees.
Failure to collect, file, or remit triggers a 10% late penalty, daily interest charges, license revocation, and personal liability for the operator on uncollected amounts.
Virginia Beach, VA
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Virginia Beach, VA
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See how Virginia Beach's transient occupancy tax rules stack up against other locations.
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