Lodging Tax Division (Transient Occupancy)

County Code - Chapter 21 - Taxation / Article VI - Transient Occupany Tax 

Sec. 21-177 
There is hereby imposed and levied upon the consumer of services provided by hotels, motels, boardinghouses, travel campgrounds and other facilities offering guest rooms rented out for continuous occupancy for fewer than thirty (30) consecutive days within the county, a transient occupancy tax for general county purposes equal to five (5) percent of the amount of charge for the occupancy of any room or space so occupied by the consumer.


Monthly Filing Form

Additional Links

Contact Information

Main: 540-507-7051 
  Fax:  540-582-7190


Mailing Address:
Attn: Lodging Tax Division
Commissioner of the Revenue
PO Box 175 
Spotsylvania VA 22553-0175

Physical/Overnight Addr: 
Richard E Holbert Bldg
(1st Floor)
Attn: Lodging Tax Division
Commissioner of the Revenue
9104 Courthouse Rd 
Spotsylvania VA 22553

Office Hours:
8:00 am – 4:30 pm
Monday through Friday