Tax Code

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

• A 3.5% tax (as of July 1, 2019) 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 the County of Frederick, offering lodging for any individual or group at any time, and the owner and operator thereof who, for compensation, furnishes lodging to any transients.

• Person includes individuals, firms, partnerships, associations, corporations, persons acting in representative capacity and combinations of individuals of whatever form or character. A transient is any person who, for any period of not more than 30 consecutive days, either at his own expenses or at the expense of another, obtains lodging or the use of any space in any type of lodging (as outlined above) for which lodging or use of space a charge is made.

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

• The County requires all prospective persons providing lodging to register for collection of the imposed tax.

• Monthly reports must be delivered and monies remitted on or before the 20th day of the calendar month following the month being reported for the prior month's gross sales.  A 10% penalty will be added to all meals taxes that are unpaid by the due date.

• Please note that Frederick County, Virginia does not have any type of collection agreement with AirBnB/Homeaway or any other hosting platform to collect and remit the required local lodging taxes on behalf of their Frederick County hosts.  It continues to be the responsibility of the business owner to collect the 3.5% lodging tax, and deliver the monthly filing and trust tax to Frederick County.