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Elizabeth River with a Tugboat, Sailboat and the USS Wisconsin
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Admission Tax
Places of amusement or entertainment in Norfolk Admission Tax that charge a fee for entrance must collect a 10% admission tax. The reports and remittances are to be made on or before the 20th of each month covering the amount of tax collected during the preceding month. Remit to Commissioner of Revenue.

Lodging & Room Tax
Every hotel (public or private), inn hostelry, tourist home or house, motel, rooming house or other lodging place within the city offering lodging for compensation, to any transient (90 consecutive days or less) must collect a 8% lodging tax. Those entities collecting the tax must register with the Commissioner of the Revenue, report and remit the tax on or before the 20th of the month following the month of collection. In addition there is a $2.00 per night room tax

Retail Sales Tax
Remit to Virginia Department of Taxation 5% (4% State Tax, 1% City Tax). This tax, also called Sales and Use Tax, is collected by merchants on behalf of the Commonwealth of Virginia. Questions regarding the Virginia State Sales and Use Tax should be directed to the Virginia Department of Taxation

Short Term Rental Tax
The local short term rental tax applies to businesses engaged primarily in the short-term rental of tangible personal property. If a minimum of 80% of gross rental receipts are for a period of 92 days or less, the business must be registered with the Commissioner's Office and must collect and remit a 1% tax on all short term rentals. Merchants meeting the criteria must collect a tax on all daily rentals in lieu of personal property taxation on rental property.