Transient Occupancy and Tourism Improvement District

Stays for Fewer than 30 Days

Per the Code of Virginia § 58.1-3819, Chesterfield imposes an 8% transient occupancy tax on all hotels, motels, boarding houses, travel campgrounds and other facilities offering guest rooms rented out for continuous occupancy for fewer than 30 consecutive days. In addition, Code of Virginia § 15.2-2413.1-11 states that establishments with 41 rooms or more are responsible for a 2% tourism improvement district (TID) fee that can be collected from the guest or paid by the hotel.

Guests that stay 30 or more consecutive days are not required to pay the transient tax or tourism fee.

If you have any questions regarding this tax, fee or how to file using the citizen portal, contact the Commissioner of the Revenue.

Monthly Filings and Payments

After obtaining your county Business Professional and Occupational License (BPOL), transient occupancy taxes, as well as the TID fees for qualifying properties, shall be remitted monthly to the county. Filings and payments should be done through the Citizen Portal by the due date. Filings and payments are due by the 20th of each month, following the month in which the reported gross receipts and occupancy tax and tourism fees were collected.

Overcollection of Tax

If a tax/fee was collected in error, it should be returned to the rightful payer who was improperly charged. If this is not possible, the law requires that the overcollection must be remitted to the county with the normal monthly remittance, not retained by the operators of lodging establishments as additional income.

Late Payments and Penalties

If a filing and/or payment is received after the due date, only the official submission timestamp from the citizen portal or postmarks from U.S. Postal Service or overnight courier are valid date stamps. Postage meter dates will not be accepted.

Returns remitted after the monthly due date are subject to a 10% penalty and interest for each additional 30 days or fraction thereof, with a minimum penalty of $10.