Businesses - Transient Occupancy (Hotels/Motels)
For persons obtaining lodging from any public or private hotel, inn, hostelry, tourist home or house, tourist cabin, camping grounds, motel, rooming house or other lodging place within the county there is imposed a lodging tax in the amount of eight percent of the total amount paid for room rental for lodging; however, this tax shall not apply to rooms rented for lodging for continuous occupancy by the same individual or group for 30 days or more.
Collection
Every person receiving any payment for lodging on which a tax is levied shall collect the amount of the tax from the transient or the person paying for the transient’s lodging at the time payment for the lodging is made. The taxes collected shall be held in trust by the person required to collect such taxes until remitted as required by Article XI, Section 9-153 of the Code of the County of Chesterfield.
Tax Forms
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