Virginia Beach, VA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Base rate
- 8% + $2 flat nightly fee
- Sandbridge district add-on
- additional 1.5%
- Remittance due
- 20th of following month
- Administered by
- Commissioner of the Revenue
- Late penalty
- 10% of tax or $10
Summary
Virginia Beach charges an 8% transient occupancy tax plus a $2 nightly flat fee on hotel, motel, and short-term rental stays, collected by the accommodations provider and remitted monthly to the city treasurer.
There is hereby levied and imposed on each transient a tax equivalent to eight (8) percent of the total amount paid for lodging, by or for any such transient, to any lodging place, plus a flat tax of two dollars ($2.00) for each night of lodging at any lodging place other than a campground.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 170 Update 1).
Full Breakdown
City Code § 35-159 levies an 8 percent tax on the total amount paid for lodging in Virginia Beach, plus a flat $2 per night charge at any lodging place other than a campground, split between the Tourism Advertising Program and Tourism Investment Program. Stays within the Sandbridge Special Service District carry an additional 1.5 percent. Accommodations providers and booking intermediaries must collect the tax at the time of payment, hold it in trust for the city, and remit it to the city treasurer by the 20th of the following month with a signed report. Exemptions cover federal, state, or city officials on official business and stays at hospitals, clinics, or homes for the aged.
Violations & Fines
Late or false reports draw a penalty of 10% of the tax due or $10, whichever is greater. Violating the article is a Class 1 misdemeanor, and conviction does not excuse paying the tax owed.
Frequently Asked Questions
What is Virginia Beach's transient occupancy tax rate?
Who must collect and remit the tax?
Sources & Official References
Other rules in Virginia Beach
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