Lodging Tax (Transient Occupancy)

On May 11, 2021, the Spotsylvania County Board of Supervisors passed a tax rate increase for the Transient Lodging tax. Beginning on July 1, 2021 businesses are now required to collect and remit a 7% tax instead of the previous rate of 5%.

Link to minutes from 5/12 meeting can be found here (See page10)

Link to Filing Forms:

Previous Rate of 5% use through June 2021

New Rate of 7% use beginning July 2021


County Code - Chapter 21 - Taxation / Article VI - Transient Occupancy 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 seven (7)% of the amount of charge for the occupancy of any room or space so occupied by the consumer.