Transient Occupancy Tax  

The City’s Transient Occupancy Tax is managed by the Department of Finance’s Business Unit. The Transient Occupancy Tax (also known as the Transient Lodging or Hotel Tax) is a portion of the City’s excise tax types commonly referred to as ATOM Taxes. 

Are you looking for information on the City’s Transient Occupancy Short-Term Rental (S-TR) Tax for Airbnb, Vrbo, and similar rentals? Please click here. 

Pay Transient Occupancy 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 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: 10 percent annually when not paid by the monthly due date which begins calculating the first of the following month 

Transient Occupancy Tax Governing Legislation* 

For detailed legislative information on the Transient Occupancy Tax, 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 Tax Frequently Asked Questions (FAQs) 

For what purpose does the City use Transient Occupancy Taxes? 
100 percent of the Transient Occupancy Taxes in the City of Richmond are 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. 

Why does the City contribute 100 percent of its Transient Occupancy Tax revenue to GRCCA? 
GRCCA was created by the Virginia General Assembly in 1998 pursuant to the Public Recreational Facilities Authority Act, Chapter 56 of the Code of Virginia. GRCCA’s purpose is to acquire, finance, expand, renovate, construct, lease, operate and maintain the facility and grounds of a visitors and convention center. The Counties of Chesterfield, Hanover, Henrico and the City of Richmond participated in the incorporation of the GRCCA. The Greater Richmond Convention Center (GRCC) replaced the Richmond Convention Center and acquired other facilities for parking and the expansion of the facility. As part of the agreement with the other localities involved in forming GRCCA, the City agreed that its contribution to the operations, etc. of GRCCA would be 100 percent of its Transient Occupancy Tax revenue as the facility would be located in the City and the City would be the primary beneficiary of tax revenues resulting from the renovation, construction and operation of the GRCC. The City receives a refund for Transient Occupancy Tax remitted to GRCCA when remissions exceed required funding levels. 

Are there any exemptions from the Transient Occupancy Tax?  
Yes. The following are excluded from Transient Occupancy Tax: 

• A person enrolled in and attending as a full-time student a school, college or university within the corporate city limits  
• A person who is in the city for the commercial production of a film or video and who commits in advance to lodging at a hotel and actually stays for a minimum of 30 consecutive days 
• A person who does not meet the definition of “transient” 

Are members of the Virginia General Assembly who stay in a hotel room during the General Assembly Session exempt from the Transient Occupancy Tax? 
No. There is no specific exemption for members of the Virginia General Assembly for their stay in Richmond during legislative sessions in either the Virginia Code or Richmond City Code. Also, General Assembly Sessions are either 45 or 60 days, unless extended for some reason. Thus, members of the Virginia General Assembly would not be staying in a hotel for a continuous period of ninety (90) days and would, therefore, not meet the definition of “transient”. 

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

Director of Finance  
Attn: Transient Occupancy Tax 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: Transient Occupancy Tax Appeal  
400 N. Ninth Street  
Richmond, VA 23219  

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