Portsmouth, VA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Tax rate
- 8% of lodging charge plus $3/room/night
- Who collects
- Host directly, or platform if one is used
- Filing deadline
- 20th of month after collection
- Late penalty
- 10% first month, 5%/month after, capped 25%
- Records retention
- 2 years, open to commissioner of revenue
- Violation
- Class 3 misdemeanor, § 35-449
Summary
Portsmouth taxes every short-term rental stay at 8% of the total lodging charge plus a flat $3 per room per night, under the city's transient lodging tax ordinance. The tax applies whether a host or a booking platform handles the transaction, and any tax collected is held in trust for the city until it is remitted to the treasurer.
Lodging means any room or rooms, lodgings, or accommodations in any hotel, motel, inn, tourist camp, tourist cabin, camping grounds, club, short-term rental, or any other place in which rooms, lodging, space, or accommodations are regularly furnished to transients for consideration. ... There is hereby imposed and levied on each transient a tax equivalent to eight percent of the total amount paid for lodging by or for the transient plus a flat tax of $3.00 per room for each night of lodging. The tax levied by this article shall be imposed only for the use or possession of lodging that is suitable or intended for occupancy by transients for dwelling, lodging, or sleeping purposes.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 65).
Full Breakdown
City Code § 35-441 folds short-term rentals directly into the transient lodging tax by defining "lodging" to include "any room or rooms, lodgings, or accommodations in any hotel, motel, inn, tourist camp, tourist cabin, camping grounds, club, short-term rental, or any other place" regularly furnished to transients staying 60 consecutive days or fewer. 00 per room for every night of lodging. Collection duties split by booking channel. Under § 35-443, if a host rents directly with no platform involved, the accommodations provider collects and remits the tax on the full price paid.
If a platform such as an online booking site (an "accommodations intermediary") facilitates the booking, that platform collects and remits the tax on the room charge instead and must separately state the tax on the guest's bill or invoice. Intermediaries also owe the commissioner of the revenue a monthly filing listing every property address and the gross receipts facilitated in the city. All tax collected is held in trust until remitted. Reports and payments are due to the city treasurer by the 20th of the month following collection (§ 35-444), and collectors must keep supporting records for two years, open to inspection by the commissioner of the revenue (§ 35-445).
A host or platform that stops operating must report and pay any tax due immediately rather than wait for the normal monthly cycle (§ 35-446).
Violations & Fines
Late or unremitted tax draws a penalty of up to 10 percent for the first month past due and 5 percent for each additional month, capped at 25 percent of the unpaid tax or $10, whichever is greater, plus 10 percent annual interest (§ 35-447). A false or fraudulent return filed to defraud the city carries a separate 50 percent penalty. Failing to collect, report or remit the tax is a class 3 misdemeanor under § 35-449, with each violation treated as a separate offense.
Frequently Asked Questions
Does Portsmouth's lodging tax apply to Airbnb and Vrbo rentals?
Who is responsible for remitting the tax, the host or the platform?
What happens if the tax is filed late?
Sources & Official References
Other rules in Portsmouth
How Portsmouth compares: Cities with the Highest Short-Term Rental Taxes·Compare Portsmouth to another location·View the Virginia short-term rentals overview
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