Tax Rate – 9%
Any establishment offering lodging for a period of less than 30 consecutive days, shall impose a 9% (Transient Occupancy Tax) on the total amount paid. This is in addition to the 5.3% Virginia Retail Sales & Use Tax.
These taxes are collected from the customer at point of sale and remitted to the city on the 20th of each month. A return must be filed even if there was no rental activity.
Existing Accounts
File and pay using the - > Business Tax Portal
Required Credentials
- Mailing Zip code
- Account #
- EIN / SSN (No Dash)
New Businesses
Homestay
If looking to operate a Homestay / Short Term Rental, please check out the Homestays page for a step-by-step guide.
Hotels / Motels / Accommodations Intermediaries
Please complete the following:
Two options to apply:
Documents may be submitted electronically:
Go to Secure Portal and choose Category – Transient Occupancy (Lodging) Tax
They may also be mailed to:
Charlottesville Commissioner of the Revenue
PO Box 2964
Charlottesville, VA 22902
Once received, our office will contact you with credentials for our online portal to facilitate payment of your business license, future renewals and monthly filings.
Uniform Statewide Transient Occupancy Tax Return
Beginning October 1, 2022, third party accommodations intermediaries became responsible for filing and paying local lodgings taxes in Virginia. To promote uniformity among localities, the Commissioner of the Revenue Association of Virginia developed a Transient Occupancy Tax filing form that can be remitted to any locality in the Commonwealth. Its use is not limited to accommodations intermediaries, however. Anyone wishing to file their Transient Occupancy Tax manually (rather than online via our Business Tax Portal) may use this fillable pdf form and submit it with a check.
Transient Occupancy Tax Return (PDF)
Closure
Business Licenses & Business Tangible Property will be statutorily assessed each year if a filing is not received. If the business closes and is no longer in operation, you need to contact the Commissioner of Revenue office to notify us of closure at Charlottesville.gov/cor/bizchange – additional supporting documentation may be requested.
Questions
For further questions or information call 434-970-3170 or citycorbiz@charlottesville.gov