Commissioner of the Revenue
Lodging Tax

VA State Code 58.1-3819 Frederick County Code §155-50 through §155-62

• A 2% tax shall be imposed on any public or private hotel, inn, apartment hotel, hostelry, tourist home or house, motel, rooming house, travel campground or other lodging place within theCounty of Frederick, offering lodging for any individual or group at any time, and the owner and operator hereof who, for compensation, furnishes lodging to any transients as hereinafter defined.

• All amounts collected as taxes shall be deemed to be held in trust by the seller collecting them until remitted to the County.

• Taxes are to be filed and monies remitted by the 20th of the month for the prior month's gross sales.

• A 10% penalty will be added to all meals taxes that are unpaid by the due date

Transient Lodging Tax Registration Form

File Lodging Tax Online