Department of Finance
900 E. Broad Street
Room 102
Richmond, VA 23219
(804) 646.5690
Email Finance
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Lodging Tax
For hotels, motels, boarding houses, travel campgrounds
and other facilities offering guest rooms
Due date: 20th day of the month following the
month in which taxes are collected from the consumer.
Tax rate: Eight percent (8%) of the charge made for each room.
Use of Taxes: 100 % of the City’s transient lodging tax revenue
is allocated to the Greater Richmond Convention Center
Authority (GRCCA) as the City’s 50 percent contribution to the operating
expenses of GRCCA to promote tourism, travel or business that
generates tourism or travel in the Richmond metropolitan area. GRCCA is
a regional authority comprised of the City of Richmond and
the counties of Chesterfield, Hanover and Henrico.
Description: Localities in Virginia are authorized by
the Code of Virginia to levy a tax on hotels, motels, boarding houses,
travel campgrounds and other facilities offering guest rooms rented
out for continuous occupancy for fewer than ninety (90) consecutive days.
How does it work: Every person receiving payment for
lodging collects the amount of the tax at the time payment for the lodging
is made. The taxes collected are deemed to be held in escrow by
the person required to collect the taxes until remitted to the City. The
person collecting the tax makes a report indicating the amount of
lodging charges collected and the tax required to be collected. This form
is signed and delivered to the City along with the tax. The report and
remittance shall be made at least once every thirty-day period and not
later than the twentieth day of the month following the month in which
the tax was collected to the Department of Finance, Collections Division.
Appeals: To Finance Director and/or the Richmond Circuit Court.
To view the City and State laws which govern the lodging tax, select any of the following links:
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