Transient Occupancy Tax

Transient occupancy/lodging or room tax is a tax on rentals of hotels, motels, guest rooms, campgrounds, and other temporary lodging of no more than 30 days. This is a 5% tax that is assessed to the consumer and collected by the business. The business then reports and pays the amounts collected on a monthly basis to the Commissioner of the Revenue's Office.


Collections of $2 Additional Tax of Transient Occupancy


The 2004 Virginia General Assembly passed Bill Number SB 652, which authorizes York County to impose an additional Transient Occupancy Tax of $2 per room per night. This tax does not apply to rooms rented and continuously occupied by the same individual(s) for 30 or more continuous days.

The York County Board of Supervisors adopted Ordinance Number 04-8 to amend the York County Code ┬ž 21-93 to impose the $2 per room, per night tax in addition to the current Transient Occupancy Tax effective July 1, 2004. This revenue must be spent on advertising the Historic Triangle area as an overnight tourism destination.

A form, in addition to the current form for Transient Occupancy Tax, will be mailed to each hotel, motel, bed and breakfast owners. As with the Transient Occupancy Tax, this form is due to be filed and payment remitted to the Commissioner of the Revenue on or before the 20th day of the month following the month collected. Access the occupancy tax online forms.