County of Accomack Code Section 82-167 requires a tax not to exceed 5% be levied and imposed upon each transient of the total amount paid by or for such transient for the rental of any room in any hotel.
All persons collecting the tax levied under this article are required to annually register with the Commissioner of Revenue and shall remit all taxes collected on a quarterly basis using forms prescribed by the Commissioner.
Forms shall show the amount of room rental charges collected and the tax required to be collected and shall be signed and delivered to the Commissioner of the Revenue with a remittance of such tax.
Such reports and remittances shall be made quarterly on or before October 31, January 31, April 30 and July 31 in each year, and shall cover the amount of tax collected during the three months immediately preceding the months in which such reports and remittances are required. If the remittance is by check or money order, it shall be payable to the county treasurer.
Transient occupancy tax rates vary by area. The adopted rates are as follows:
- Within the Town of Chincoteague, the tax rate is 2%. This rate is different than other areas because it is levied pursuant to an annexation agreement between the Town and the County.
- For the remainder of the County, the tax rate is 5%.
A penalty of 10% and interest at the rate of 8% shall be computed upon all delinquent taxes from the date the taxes were due and payable.
- Transient Occupancy Tax Registration Forms and Tax Returns-Chincoteague Area
- Transient Occupancy Tax Registration Forms and Tax Returns-Mainland
For further information, contact the Commissioner of Revenue’s Office at (757) 787-5747 or (757) 824-6451.