- Notice -

Effective January 1, 2008, Virginia Code §58.1-3825.1 authorizes the Northern Virginia Transportation Authority (NVTA) to impose a 2 percent tax rental charge. The NVTA tax is separate from and in addition to the City's transient lodging tax.

• Northern Va. Trans. Authority (NVTA)
• HB 3202 Transportation Funding Authority

 

General Information

Hotels that rent rooms or spaces to any person on a transient basis, that is, 90 consecutive days or less, must collect a City tax.

Computation of Tax

The tax is 5.5% of the total amount of the room rental charge plus $1.00 per room per night.

Filing Procedures

Every hotel collecting a transient lodging tax must file a transient lodging tax report and remit taxes monthly to the City. Monthly reports and remittances must be filed with the Finance Department on or before the last day of each month covering the amount of tax collected during the preceding month.

Definitions

Hotel - Any public or private hotel, inn, apartment hotel, hostelry, tourist home or house.

Person - Any individual, firm, partnership, association, corporation, person acting in a representative capacity or any group of individuals acting as a unit.

Transient - Any person who, at his expense or at the expense of another, obtains lodging at a cost in a hotel for a period of not more than 90 consecutive days.

Excluded from Taxation

The following are exempted from the transient lodging tax:


1. Room rentals paid directly by the federal, state or city government;
2. Room rentals paid to any hospital, medical clinic, convalescent home or home for aged people; and
3. Room rentals paid by any person enrolled in, and attending full-time, a school, college or university within the corporate limits of the City.

How the Tax is Collected

Persons liable for the tax must pay the tax and file reports with the Finance Department.

Business Tax Audit Unit
Department of Finance
City of Alexandria - Miscellaneous Tax
P.O. Box 34939
Alexandria, VA 22334-0939
Telephone: (703) 838-3869

Report forms may be obtained from:

Business Tax Audit Unit
301 King Street, City Hall, Room 1700
Alexandria, VA 22314
703-838-3869

Business Records and Reports Subject to Audit

Persons liable for the tax should keep current and accurate records for audit by the City.

 

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