Tourism Improvement District (TID) Fee  

The City’s TID Fee is managed by the Department of Finance’s Business Unit. The TID Fee functions similarly to the Transient Occupancy Tax, but only applies to businesses with 41 or more units used as accommodations.   

TID Fee Forms 

• ATOM Taxes and TID Fee Coupon Form – Use this form to file your TID return monthly  
• Penalty and Interest Waiver Online Application Form – Use this online form to request a waiver of penalty and interest for a number of different tax types

TID Fee Rates, Dates, Penalties, and Interest 

• Rate: 2 percent of the room charge on each retail sale within the Tourism Improvement District which covers the full extent of the City’s boundaries for businesses with 41 or more units used as accommodations 
• Date: 20th day of each month is the due date for reports and remittances required covering the amount of fees collected during the preceding month 
• Penalty: 10 percent or $10.00, whichever is greater, when not paid by the monthly due date 
• Interest: 10 percent annually when not paid by the monthly due date  

TID Fee Governing Legislation* 

For detailed legislative information on the TID Fee, please refer to the following: 

• Code of Richmond: Article VI. - Tourism Improvement District Fee 
• Code of Virginia: Article 3. Tourism Improvement Districts 

* Please note, this list may not be exhaustive of all sections of governing code 

TID Fee Frequently Asked Questions (FAQs) 

What businesses are subject to this fee? 
Any business that makes the retail sale of accommodations for less than 30 continuous days at a facility with 41 or more units that are used as accommodations. 

Are there exceptions to the TID Fee? 
Yes. The same exceptions for Transient Occupancy Taxes apply to TID Fees. Additionally, there is a fee exception for sales to the federal government and for retail sales at any facility with fewer than 41 units used as accommodations.   

Who is required to pay the fee if payment is made through an accommodations intermediary? 
For retail sales made through accommodations intermediaries, the accommodations intermediary is held liable and must file and remit the fee. For retail sales made without accommodations intermediaries, the accommodations provider is held liable and must file and remit the fee. 

Can I pass the cost of the fee through to guests? 
Yes, lodging businesses can pass along the TID fee to guests, but are not required to collect the fee from guests. Businesses that pass the fee on to the guest must separately state the fee on the bill, invoice, or receipt as “TID Fee” given to the guest. 

What happens with revenues from the TID Fee? 
These revenues are provided to Richmond Region Tourism (RRT) to provide specific benefits directly to payors by increasing awareness and demand for room night sales. Sales, marketing, promotions, and special events programs will increase demand for overnight tourism and market payors as visitor, meeting, and event destinations, thereby increasing demand for room night sales. TID funds will not be used for capital or infrastructure improvements.  

Where can I see a copy of the enabling legislation and/or the TID Plan if I want to know more? 
Please see the enabling legislation Ord. No. 2023-159 and Res. No. 2023-R026 for full details. 

Can I appeal a TID Fee assessment? 
An administrative appeal may be filed in writing concerning the TID Fee with the Director of Finance of the City of Richmond at the following address:  

Director of Finance  
Attn: TID Fee Appeal  
900 E. Broad Street, Suite 1003  
Richmond, VA 23219  

A judicial appeal may be filed with the Richmond Circuit Court at the following address:  

Richmond Circuit Court  
Attn: TID Fee Appeal  
400 N. Ninth Street  
Richmond, VA 23219  

If you have a question, comment, or concern regarding City of Richmond TID Fees, please contact RVA 311 at (804) 646-7000 or click here to submit a ticket.