Homestay/Vacation Rental Tax


Homestay Vacation Rental Transient Tax Coupon

Homestay Vacation Rental Room Tax Coupon

This category of short-term rental is the act of renting out a furnished space for a short-term stay. The City of Norfolk has two options related to short-term rentals; Homestay rental and Vacation rental. Homestay Rental is defined as a space within a dwelling unit for rent to a guest for fewer than 30 consecutive nights when the owner of the property is present on the premises throughout the entire rental period. Vacation Rental is defined as a property for rent for fewer than 30 consecutive nights when the owners of the property are not present in the home. 

Every Homestay/Vacation rental must collect an 9% transient occupancy tax as well as a $3 per night room tax. Those collecting the tax must register with the Commissioner of the Revenue, and report and remit the tax on or before the 20th day of the month following the month of collection. 

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Department of Planning

Commissioner of the Revenue flowchart