Suffolk, VA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- City lodging tax
- 8% of the room charge
- Flat fee
- $1 per night
- State sales tax
- 6% (Hampton Roads)
- Applies to stays
- 30 days or less
- Remit to
- Commissioner of the Revenue
Summary
Suffolk levies an 8% transient occupancy tax plus a flat $1 per night on stays of 30 days or less, under City Code Section 82-517. It applies on top of Virginia's 6% sales tax on the room, and hosts remit monthly to the Commissioner of the Revenue.
There is imposed on each transient a tax equivalent to eight percent of the total amount paid for lodging by or for any such transient to any hotel, plus a flat rate tax of $1.00 for each night of lodging for any lodging place other than a campground.
Full Breakdown
Section 82-517 imposes a tax equivalent to eight percent of the total amount paid for lodging, plus a $1.00 flat tax for each night of lodging at any place other than a campground. The tax covers any transient staying 30 days or less under Section 82-516. Hosts collect it at payment, hold it in trust, and file a return with a remittance to the Commissioner of the Revenue by the 20th of each month under Section 82-519. Airbnb and Vrbo collect and remit the tax on platform bookings; direct bookings leave the host to file. Virginia's 6% Hampton Roads sales tax on the room also applies.
Violations & Fines
Failure to remit adds a 10% penalty, rising 5% per 30 days to a 25% cap under Section 82-520. Violating the article is a Class 1 misdemeanor under Section 82-525.
Frequently Asked Questions
What tax do I owe on a Suffolk rental?
Does Airbnb collect Suffolk's tax?
Sources & Official References
Other rules in Suffolk
How Suffolk compares: Cities with the Highest Short-Term Rental Taxes·Compare Suffolk to another location·View the Virginia short-term rentals overview
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