Phone: (804) 646-7000
Online: RVA311.com
Please submit all inquiries using
the City's RVA 311 system
Address:
Department of Finance
900 E. Broad Street
Richmond, VA 23219
Transient Occupancy Short-Term Rental (S-TR) Tax
The City’s Transient Occupancy Tax is managed by the Department of Finance’s Business Unit. The Transient Occupancy Tax is a portion of the City’s excise tax types commonly referred to as ATOM Taxes. Please see below for more information and resources on the Transient Occupancy Tax as it applies to providers that offer and intermediaries (Airbnb, Vrbo, etc.) that that facilitate S-TR accommodations.
Are you looking for zoning information and requirements on S-TRs? Information can be found on the Department of Planning & Development Review’s Short-Term Rentals page.
Pay Transient Occupancy S-TR Tax Online
Click here to pay Transient Occupancy Tax online
Transient Occupancy Tax Forms
- ATOM Taxes and TID Fee Coupon Form – Use this form to file your Transient Occupancy return monthly
- Penalty and Interest Waiver Online Application Form – Use this online form to request a waiver of penalty and interest for this tax type
Transient Occupancy S-TR Tax Rates, Dates, Penalties, and Interest
- Rate: 8 percent of the total room charge paid by the transient for the use or possession of a room or space occupied for lodging by or for any such transient to any accommodations
- Date: 20th day of each month is the due date for reports and remittances required covering the amount of tax collected during the preceding month
- Penalty: 10 percent or $10.00, whichever is greater, when not paid by the monthly due date
- Interest: Ten percent annually when not paid by the monthly due date which begins calculating the first of the following month
Transient Occupancy S-TR Tax Governing Legislation*
For detailed legislative information on the Transient Occupancy Tax, including S-TR, please refer to the following:
- Code of Richmond: Article X. - Transient Lodging Tax
- Code of Virginia: Article 6. Transient Occupancy Tax
* Please note, this list may not be exhaustive of all sections of governing code
Transient Occupancy S-TR Tax Frequently Asked Questions (FAQs)
What is an accommodations intermediary? What is an accommodations provider?
An accommodations intermediary is a third party to the accommodations provider and transient that facilitates the sale of accommodations. Examples of an accommodations intermediary include Airbnb, Vrbo, etc.
An accommodations provider is any person that furnishes accommodations to the general public for compensation.
Who is required to file and pay the taxes if payment is made through an accommodations intermediary? What if payment is not made through an accommodations intermediary?
For retail sales made through accommodations intermediaries, the accommodations intermediary is held liable and must collect, file, and remit the tax. For retail sales made without accommodations intermediaries, the accommodations provider is held liable and must collect, file, and remit the tax.
Do I need a business license to legally operate my short-term rental?
Yes. All accommodations providers must have a valid business license to legally operate their short-term rental.
Is the liable accommodations provider or intermediary required to pass the cost of these taxes through to transients?
Yes. The amount of tax must be separately stated on the bill, invoice, or similar documentation added to the room charge and collected from the transient.
What are the reporting requirements for accommodations intermediaries?
In addition to the ATOM Taxes and TID Fee Coupon Form, accommodations intermediaries are required to submit the property addresses and gross receipts for all accommodations facilitated within the City as required by the Code of Virginia.
Do other localities have similar taxes on short-term rentals?
Yes. A large number of Commonwealth localities, including those subject to the Greater Richmond Convention Center Authority (GRCCA) Inter-local Agreement (Chesterfield, Hanover, and Henrico) levy similar Transient Occupancy Taxes on S-TRs.