Transient Occupancy

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Monthly Tax for Continuous Occupancy for Fewer than 30 Consecutive Days

Chesterfield County's Transient Occupancy Tax (TOT) is a monthly tax collected on continuous occupancy for fewer than 30 consecutive days by operators of

  • public and private hotels
  • hostelry
  • inns
  • motels
  • tourist home or house
  • tourist cabin
  • boarding houses
  • campgrounds
  • other lodging places, that offer guest rooms or other accommodations rented out

After obtaining your county Business Professional and Occupational License (BPOL), our office will establish a TOT account and a TOT form (PDF) will be mailed to you.

Taxes

The TOT tax is 8% of the total amount paid for room rental for lodging. 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 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 upon which a report of the lodging charges collected, and the tax required to be collected shall be made and submitted to the Commissioner of the Revenue with the remittance of any tax. Such reports and remittances shall be made on or before the 20th day of each month covering the amount of tax collected during the preceding month.

As of July 1, 2023, Chesterfield County code Article XXI Sec. 9 Tourism Improvement Districts (TID) imposes an additional 2% fee for lodging accommodations with 41 rooms or more.

To learn more, view 58.1-3826 (F) (Effective Oct. 1, 2022), scope of transient occupancy tax: Subject to applicable laws, an accommodations intermediary shall submit to a locality the property addresses and gross receipts for all accommodations facilitated by the accommodations intermediary in such locality. Such information shall be submitted monthly.

Penalties

A penalty of 10% of the tax, or $10.00, whichever is greater shall be imposed if the return and remittance are not postmarked by the 20th day of each month. Interest at a rate of 10% per year, computed monthly, shall be added on the first day of each month on any unpaid tax and penalty.