Transient Occupancy Tax

Summary

This ordinance amends Chapter 15, Taxation, Article 9, Transient Occupancy Tax, of the Code of the County of Albemarle, Virginia, to update the procedures for collecting and remitting the tax. The amendments include changes to the duty to collect the tax, the addition of the tax to the cost of the room or space, and the reporting requirements. The ordinance also allows accommodations providers to claim a commission on the tax collected.

Details

Subject

Transient Occupancy Tax

Summary

This ordinance amends Chapter 15, Taxation, Article 9, Transient Occupancy Tax, of the Code of the County of Albemarle, Virginia, to update the procedures for collecting and remitting the tax. The amendments include changes to the duty to collect the tax, the addition of the tax to the cost of the room or space, and the reporting requirements. The ordinance also allows accommodations providers to claim a commission on the tax collected.

Action Type

amend

Vote Detail

vote of _____ to _____

Adoption Date

2025-09-11

Enacting Body

Board of Supervisors of the County of Albemarle, Virginia

Ordinance Number

25-15(1)