Meals & Transient Occupancy (Lodging) Tax

Meals Tax

  • Food/Beverage Tax is a tax on any prepared food and drink that is sold.
  • Effective date April 1, 1992.
  • 4% tax, assessed monthly on gross receipts.
  • Due date is the 20th of the following month the tax was collected.
  • Please contact the Page County Commissioner of the Revenue Office to obtain a Food/Beverage Tax Registration Form.

All food/beverage applicants must also register with the Virginia Department of Taxation. 

Transient Occupancy (Lodging) Tax

Transient Lodging Tax is a tax levied on all hotels, motels, boarding houses, travel campgrounds, bed and breakfast establishments, privately owned homes, cabins, cottages rented out for fewer than 30 days per interval.

  • Effective date of Amendment, July 1, 1997. Rate change effective January 1, 2012.
  • 5% tax assessed monthly on gross receipts.
  • Due date is the 20th of the following month the tax was collected.
  • Please contact the Page County Commissioner of the Revenue Office to obtain a Lodging Tax Registration form.

Accommodation Intermediary Forms

Short Term Rental Property Owners
If a short term rental property owner uses an accommodation intermediary company, they will need to file and report the total gross sales receipts and tax collected by the intermediary on the Transient Occupancy remittance form.  

Accommodation Intermediaries
Effective October 1, 2022, the Virginia Code § 58.1-3826 requires all third party Accommodation Intermediary Companies to file, collect and remit the local Transient Occupancy Tax on short term rental accommodations. To remit the transient occupancy tax, please print and return the Virginia Local Transient Occupancy Tax Return, along with payment and property listings.