A Norfolk short-term rental collects a 9% transient occupancy tax (8% city plus 1% state) and a flat $3 per bedroom per night, remitted monthly to the City Treasurer.
Norfolk City Code Section 24-234 levies an 8% tax on the room charge for any hotel or short-term rental unit, plus a flat $3 per night per bedroom, on top of the 1% state tax under Virginia Code §58.1-1743, for 9% total. A transient is anyone staying 90 consecutive days or less. Operators register with the Commissioner of the Revenue and remit monthly to the City Treasurer; Airbnb and Vrbo collect much of this automatically as lodging intermediaries. Guests also owe Virginia retail sales tax on the lodging.
Failing to collect or remit is a Class 2 misdemeanor under Section 24-241, plus a 10% penalty and 10% annual interest on late taxes under Section 24-239.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Norfolk City, VA
Norfolk lets residents put up holiday decorations on private property without a permit. Displays just cannot block sidewalks or sight lines, create fire or e...
Norfolk City, VA
Norfolk allows small temporary signs to advertise a yard or garage sale on private property, but bars them from the public right-of-way, utility poles, and t...
Norfolk City, VA
Norfolk treats political yard signs as temporary signs under its zoning ordinance and cannot regulate their message. Signs are allowed on private property wi...
Norfolk City, VA
Norfolk runs rental inspection districts under Va. Code 36-105.1:1 and City Code Chapter 36.1. Rental homes in designated older neighborhoods must pass a cod...
Norfolk City, VA
Norfolk follows the Virginia Residential Landlord and Tenant Act, not a local just-cause law. Landlords must give written notice and sue in court; a month-to...
Norfolk City, VA
Norfolk has no rent control, and it legally cannot enact any. Virginia is a strict Dillon's Rule state, so no locality may cap rent without the General Assem...
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