Virginia Rental / transient occupancy tax

Rental / transient occupancy tax in Virginia

Counties may levy a transient occupancy tax on rooms rented for fewer than 30 consecutive days. Statute text: "Any county, by duly adopted ordinance, may levy a transient occupancy tax on hotels, motels, boarding houses, travel campgrounds, and other facilities offering guest rooms rented out for continuous occupancy for fewer than 30 consecutive days" (Va. Code § 58.1-3819(A)(1)).

Verified Source: Va. Code § 58.1-3819(A)(1) · last checked 2026-10-16