Virginia Beach Hotel Occupancy Fee Rules

Taxation and Finance Virginia 3 Minutes Read ยท published February 09, 2026 Flag of Virginia

Virginia Beach, Virginia requires hotels, motels and other short-term lodging to collect a local occupancy or transient lodging fee as authorized by state law and implemented by the city. This guide explains how the charge is applied, who administers and enforces collection, common compliance steps, and where to find official forms and contacts for Virginia Beach businesses and visitors. Use this as a practical reference for registering, collecting, remitting, reporting and addressing disputes related to hotel occupancy fees in Virginia Beach.

Verify current rates and remittance deadlines with the city office handling lodging tax collection.

Overview

The city imposes a transient lodging or hotel occupancy fee collected by lodging providers from guests at the point of sale. The fee is set by local ordinance and administered by the city finance offices; rates, exemptions, and remittance schedules are published by the City of Virginia Beach. For official program details and where to remit payments, consult the city finance pages and the municipal code. City Transient Lodging Tax page[1] and the Virginia Beach Code of Ordinances. Virginia Beach Code of Ordinances[2]

Penalties & Enforcement

The city enforces collection and remittance of hotel occupancy fees through its revenue offices and may pursue administrative or civil remedies for noncompliance. Specific fine amounts and escalation schedules are not specified on the cited pages; the municipal code and the Treasurer's/Commissioner offices provide controlling rules and should be consulted for exact penalties. City Transient Lodging Tax page[1]

  • Fine amounts: not specified on the cited page; see municipal code or contact the Treasurer/Commissioner for exact figures.
  • Escalation: first, repeat, and continuing offence rules are not specified on the cited page.
  • Non-monetary sanctions: administrative orders, withholding of permits, liens, or referral to court may be used if authorized by ordinance; specifics not specified on the cited page.
  • Enforcer and complaints: the Treasurer's Office and Commissioner of the Revenue oversee collection and audits; file complaints or request reviews through the city revenue contact points listed below. City Transient Lodging Tax page[1]
  • Appeals and review: administrative appeal routes or requests for review are governed by ordinance or department procedures; time limits for appeals are not specified on the cited pages and should be confirmed with the enforcing office.
If you receive a notice, act promptly to request review and avoid potential escalation.

Applications & Forms

The city typically requires periodic transient lodging tax returns and remittance forms from lodging providers. Specific form names, numbers, fees and submission methods are published by the Treasurer's Office or Commissioner of the Revenue. If no form is available online, contact the revenue office for the correct return and filing instructions. City Transient Lodging Tax page[1]

Compliance Checklist

  • Register with the city revenue office and obtain any required account numbers.
  • Collect the correct occupancy fee from guests at the time of sale and itemize on invoices.
  • File returns and remit payments by the scheduled due dates published by the city.
  • Keep records of bookings, invoices, and remittances for the period required by ordinance.
  • Respond to audits and notices from the Treasurer's Office or Commissioner of the Revenue promptly.

Common Violations

  • Failure to register as a lodging provider with the city revenue office.
  • Under-collecting or failing to remit the occupancy fee.
  • Poor recordkeeping preventing verification of remittances.
Good recordkeeping simplifies audits and dispute resolution.

FAQ

Who must collect the hotel occupancy fee?
Lodging providers who rent rooms for transient stays in Virginia Beach must collect and remit the local occupancy fee as required by city ordinance.
How often must I file and pay the fee?
Filing and payment frequency is set by the city revenue office; consult the Treasurer's Office for the schedule and deadlines. City Transient Lodging Tax page[1]
What if I disagree with an assessment?
Request an administrative review or appeal through the enforcing office; appeal procedures and time limits are published by the department or in the municipal code.

How-To

  1. Register your lodging business with the City of Virginia Beach revenue office and obtain any required account IDs.
  2. Charge the published occupancy fee to each qualifying transient booking and document it on receipts.
  3. File the lodging tax return and remit payment by the due date indicated by the Treasurer's Office.
  4. If you receive a notice, contact the revenue office immediately to request clarification or begin an appeal.

Key Takeaways

  • Collect and remit the fee exactly as required to avoid enforcement action.
  • Maintain clear records of bookings, invoices and remittances for audits.

Help and Support / Resources

  1. [1] City of Virginia Beach Transient Lodging Tax
  2. [2] Virginia Beach Code of Ordinances

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