Norfolk STRs must collect 8 percent Transient Occupancy Tax plus state sales tax of 6 percent, totaling about 14 percent. CUP application fees, annual registration fees, and business license BPOL tax also apply.
Norfolk imposes Transient Occupancy Tax under VA Code 58.1-3819 authority. The combined city TOT rate for lodging under 30 nights is approximately 8 percent, on top of the 6 percent Virginia sales tax for a total of about 14 percent on gross rental receipts. Airbnb and Vrbo automatically collect and remit state sales tax and, in most cases, the Norfolk TOT. Operators should verify collection status with each platform as responsibility shifts to the operator when platforms do not collect. In addition to taxes, operators pay CUP application fees (several hundred dollars), annual STR registration fees, and Norfolk BPOL business license tax based on gross receipts.
Unpaid TOT: interest, penalties up to 10 percent, and potential criminal charges for willful evasion under VA Code 58.1-3916.
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Norfolk, VA
Norfolk prohibits habitual barking that disturbs neighbors under City Code Chapter 6 (Animals). A dog barking continuously for 20 minutes or intermittently f...
Norfolk, VA
Amplified music in Norfolk is prohibited if plainly audible at 50 feet from the source or inside another residence. Granby Street, Waterside District, and Gh...
Norfolk, VA
Norfolk enforces quiet hours from 10 PM to 7 AM weekdays and 11 PM to 8 AM weekends under City Code Chapter 26. Plainly audible standard applies at 50 feet o...
Norfolk, VA
Virginia has no statutory shared-fence cost law. Norfolk property owners are individually responsible for fences on their own land. Boundary-line fences requ...
Norfolk, VA
Norfolk requires all dogs off their owner's property to be leashed under City Code Chapter 6. Town Point Park, Ocean View Beach, and most city parks require ...
Norfolk, VA
Norfolk limits households to a combined total of 4 dogs and cats over 4 months old without a kennel license. Kennel licenses require zoning approval. Militar...
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