Transient Occupancy Tax

On July 24, 2017, the Powhatan County Board of Supervisors adopted Ordinance 70-431 pertaining to the transient occupancy tax. Effective July 1, 2018, a transient occupancy tax of five percent of the total amount paid for lodging for hotels, motels, campgrounds and other facilities offering lodging within the county shall be reported the Commissioner of the Revenue on or before the twentieth day of the following calendar month. 

Pursuant to Code of Virginia § 58.1-3819,any county may levy a transient occupancy tax on hotels, motels, boarding houses, travel campgrounds, and other facilities offering guest rooms rented out for continuous occupancy for fewer than 30 consecutive days. The tax imposed hereunder shall not apply to rooms or spaces rented and continuously occupied by the same individual or the same group of individuals for 30 or more days in hotels, motels, boarding houses, travel campgrounds, and other facilities offering guest rooms.

Any excess over two percent of said tax shall be designated and spent solely for tourism and travel, marketing of tourism or initiatives that, as determined after consultation with the local tourism industry organizations, including representatives of lodging properties located in the county, attract travelers to the county, increase occupancy at lodging properties, and generate tourism revenues in the county.

Please complete the Transient Occupancy Tax Form and return to the Powhatan Commissioner of the Revenue, 3834 Old Buckingham Road, Suite C, Powhatan, VA 23139.