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Hotels & Lodging in Virginia (2026)

21 rules on the books across Virginia, 21 cities and counties. Select a rule to read the full details.

Severity: Few Restrictions · Light Restrictions · Some Restrictions · Significant Restrictions · Heavy Restrictions

Transient Occupancy Tax

Local hotel and short-term-rental occupancy taxes, who must collect them, remittance schedules, and use of the revenue for tourism, transportation, or housing.

Albemarle County

Some Restrictions

Albemarle County charges a nine percent transient occupancy tax on hotel, motel, boarding house, campground, and…

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Alexandria

Some Restrictions

Alexandria charges every hotel guest and short-term rental guest 6.5% of the room rental plus a flat $1.25-per-night…

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Arlington County

Some Restrictions

Arlington County levies a 5.25% transient occupancy tax on every transient's total room charge under County Code…

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Chesapeake

Some Restrictions

Chesapeake taxes every hotel stay at 8% of the room charge plus a flat $2 per night, and the code's definition of…

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Chesterfield County

Some Restrictions

Chesterfield County imposes an 8 percent lodging tax on every hotel, motel, tourist home, camping ground, and rooming…

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Frederick County

Some Restrictions

Frederick County levies a 6% transient occupancy tax on every accommodation rented for fewer than 30 consecutive days…

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Hampton

Some Restrictions

Hampton charges every hotel, motel, tourist home, and rooming house in the city an 8% tax on lodging charges plus a…

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Hanover County

Some Restrictions

Hanover County collects an 8 percent transient occupancy tax, 2 percent under Sec. 22-109 plus a 6 percent additional…

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Loudoun County

Some Restrictions

Loudoun County levies a 5% transient occupancy tax on the room charge paid by any transient who stays 29 consecutive…

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Lynchburg

Some Restrictions

Lynchburg taxes hotel and short-term lodging stays at 6.5 percent of the room charge plus a flat $1.00 per room per…

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Montgomery County

Some Restrictions

Montgomery County levies a 3 percent transient occupancy tax on hotels, motels, boardinghouses, travel campgrounds and…

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Newport News

Some Restrictions

Newport News taxes hotel and short-term lodging stays at 8% of the total room charge, plus a flat $1 per night charge…

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Norfolk

Some Restrictions

Norfolk taxes every transient staying at a hotel or short-term rental unit under City Code § 24-234: 8 percent of the…

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Portsmouth

Some Restrictions

Portsmouth taxes every transient's lodging bill at 8 percent of the total charge plus a flat $3.00 per room per night…

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Prince William County

Some Restrictions

Prince William County imposes a 5 percent transient occupancy tax on every hotel, motel, inn, tourist camp, and…

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Richmond

Some Restrictions

Richmond levies an 8 percent transient lodging tax on the room charge for any hotel, motel, inn, rooming house or…

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Roanoke

Some Restrictions

Roanoke levies an 8 percent transient occupancy tax on the total room charge paid by any guest who rents a hotel…

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Roanoke County

Some Restrictions

Roanoke County levies a seven percent transient occupancy tax on hotel and travel-campground rent under County Code…

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Spotsylvania County

Some Restrictions

Spotsylvania County levies a nine percent transient occupancy tax on every hotel, motel, boardinghouse and travel…

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Stafford County

Some Restrictions

Stafford County levies an 11 percent transient occupancy tax on room rental at hotels, motels, inns and other lodging…

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Virginia Beach

Some Restrictions

Virginia Beach charges an 8% transient occupancy tax plus a $2 nightly flat fee on hotel, motel, and short-term rental…

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