Short Term Rental Tax

The City of Hampton, VA imposes a tax on the rental of daily rental property in the amount of 1% on the gross proceeds of such business. This tax must be charged and collected by every business engaged in the short term rental business, and must be remitted to the City on a quarterly basis no later than the 20th day of April (quarter ending March 31), July (quarter ending June 30), October (quarter ending September 30) and January (quarter ending December 31).

A "short-term rental business" is one in which not less than 80% of its gross rental receipts in any year are from transactions involving rental periods of 92 consecutive days or less, including all extensions and renewals to the same person or a person affiliated with the lessor. (For additional information regarding "affiliation," please see Hampton City Code §37-337).

Daily rental property means all tangible personal property held for rental and owned by a person engaged in the short-term rental business, except tangible personal property required to be licensed or registered with the Department of Motor Vehicles, the Department of Game and Inland Fisheries or the Department of Aviation.

Returns and Remittances should be mailed to:

Commissioner of the Revenue
Attn: Excise Tax
P.O. Box 636
Hampton, VA 23669

The Short Term Rental Tax Filing Form is available here.

If you have any questions regarding this information, please call the Office of the Commissioner of the Revenue at (757) 727-6700 or E-mail.

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