Vacation Property Rental Tax



VACATION PROPERTY RENTAL

Renting homes, apartments, and rooms on a short-term basis through an online marketplace has become very popular. If you are currently renting or have rented your home, apartment, or a room on a short-term basis (less than 90 days), you are required to register with the Commissioner of the Revenue's office. During the registration process, a transient lodging tax (trustee tax)account is assigned. Owners are required to charge and collect all appropriate lodging taxes from guests, and are required to remit the collected amount to the Commissioner of the Revenue office on a quarterly basis.

The tax for lodging is five (5) percent of the total amount paid for lodging for properties located in the county and two (2) percent for any property located in the town of Cape Charles, VA.


TRANSIENT OCCUPANCY TAX


Provision: 58.1 - 3819 Code of Virginia of 1950, as amended.

The Transient Occupancy Tax is an additional sales tax based on the cost of renting a space in hotels, motels, boarding houses, travel campgrounds, and other facilities offering guest rooms for rent. The tax in Northampton County is 5% of the cost of the room or facility, except within the corporate limits of Cape Charles the county tax is 2%. All facilities offering space for rent must apply and register for the collection of the Transient Occupancy Tax. Upon receipt of the application, the applicant will be issued a numbered license and returns for filing and paying the tax.

TRANSIENT OCCUPANCY TAX FORM

Department Staff Information

Charlene Gray
Commissioner of the Revenue

757-678-0446  ext. 506

cgray@co.northampton.va.us


Bonny Lewis
Master Deputy

757-678-0446  ext. 505

blewis@co.northampton.va.us


Jessica Upshur
Deputy

757-678-0446  ext. 502

jupshur@co.northampton.va.us


R. Todd Simpson
Real Estate Appraiser

757-678-0446 ext. 503

tsimpson@co.northampton.va.us


Northampton County Commissioner of Revenue
PO Box 65
16404 Courthouse Road
Eastville, VA 23347

Hours of Operation
Monday-Friday
9 AM - 5 PM