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You may file and pay online by visiting www.charlottesville.gov/COR and clicking the “Meals & Lodging Taxes” link. All fields on the online form must be filled in completely. Please be careful when entering bank routing and account numbers. These numbers should match exactly what is printed on the bottom line of your paper checks. Incorrect account and routing numbers may be rejected by the payment processor. Payments of $10,000.00 or more cannot be accepted by our online processing system and must be submitted with a paper return and check.
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The current tax rate is 8%. Reports should be filed and tax paid by no later than the 20th of each month to avoid the levy of penalties and interest. When the 20th falls on weekend or holiday, the due date is the first business day immediately following the 20th. If the filing is paid late, there is a penalty of 5% of the tax due with a minimum penalty of $2.00. Interest will begin to accrue once the filing or payment is thirty days past due. If we have not received your filing by the end of the month, a letter will go out advising you to file within seven days to avoid a statutory assessment. Please be sure to use the correct account number when filing. If you are unsure of what that number is, please contact this office to verify.
If there is no rental activity in a given month, simply file a zero dollar return. If you anticipate going months with no rental activity, you may file zero dollar returns in advance. Those returns can be amended at a later date if necessary.
Continuous rentals that last thirty days or longer are exempt from transient occupancy tax. If claiming exempt rentals, we require documentation like a copy of the short term lease, or the recap spreadsheet from your online rental platform (AirBnB, VRBO, etc…).
This is a common source of confusion for taxpayers since AirBnB misleadingly claims to collect “local occupancy taxes” for its hosts. In fact, AirBnB only collect the 5.3% Virginia Retail Sales Tax and not the local transient occupancy tax of 8%. The host is still responsible for filing the local return and paying the local tax.
Remember to report total gross rentals received and NOT the payout totals as calculated by your online rental platform.
Effective September 1, 2021 SOME other online platforms (NOT AirBnB) began collecting and remitting the local transient occupancy tax on behalf of their hosts. If you list your property on one of those other platforms, you must still file monthly and provide documentation that the tax was paid on your behalf. Otherwise, you are still responsible for paying the tax.