What is the hotel/motel transient lodging tax and how is it calculated?
This tax is charged on room or lodging rentals provided to individuals who stay 30 consecutive days or less. The tax is 8 percent of the cost of the room rental and is not charged on any other services (room service, movies, etc.). For additional information, please visit the Finance Department Revenue Division website or call (804) 501-7329.
When must the transient lodging tax return be filed and the tax paid?
The tax is collected from the transient at the time he or she pays for the room. By the 20th of each month the hotel collecting the tax must file a transient lodging tax return and remit all taxes collected. For additional information, please visit the Finance Department Revenue Division website or call (804) 501-7329.
What is the penalty for late filing on the transient lodging tax?
There is a 10 percent late filing penalty. In addition to the filing penalty, if the return is not postmarked by the 20th of the month, a 10 percent payment penalty is also added to the total due. For additional information, please visit the Finance Department Revenue Division website or call (804) 501-7329.
How do I register to file the transient lodging tax return with the Finance Department Revenue Division?
If you open a new hotel or buy an existing hotel you must first obtain a Henrico County business license. When the Revenue Division receives your business license application, the transient tax information will be mailed to you. New forms will also be sent out twice a year to all businesses that are currently collecting the tax. For additional information, please visit the Finance Department Revenue Division website or call (804) 501-7329.
Where can I get information concerning the transient lodging tax?
Please visit the Finance Department Revenue Division website or call (804) 501-7329.
