The City of Hampton, Virginia, imposes a tax on each transient in the amount of 8% of the total amount paid for lodging in the City, by or for any transient, plus a flat fee of two dollars ($2.00) for each night per room of lodging at any hotel. This tax should be collected by the seller from each person who pays the charge at the time of the sale, and must be remitted to the City no later than the 20th of the month following the month of collection.
As of May 1, 2021, the State General Assembly added a new tax called the Transportation District Transient Occupancy Tax which is 1% of gross receipts to be reported with the regular monthly reporting due no later than the 20th of the month following the month of collection.
A "transient" is any person who, for a period of not more than 90 days, either at his own expense or the expense of another, obtains lodging at any hotel.
A "hotel" is any public or private hotel, inn, hostelry, tourist home or house, motel, rooming house or other lodging place within the City offering lodging for compensation to a transient.
"Lodging" includes space or room furnished any transient, including the cost of all meals, food and other services when furnished with such space or room for a unit price.