AGENDA DATE: 9/17/2025
TITLE:
Title
Public Hearing to Consider the Adoption of an Ordinance to Amend County Code Chapter 15, Taxation, Article 9, Transient Occupancy Tax
SUBJECT/PROPOSAL/REQUEST: Public hearing to consider the adoption of an ordinance to amend County Code Chapter 15, Taxation, Article 9, Transient Occupancy Tax, to align with the Code of Virginia, as amended.
ITEM TYPE: Regular Action Item
STAFF CONTACT(S): Richardson, Herrick, Ruege, Sumner, Bowman, Usher, Matheny, Lane, Spillman
PRESENTER (S): Jennifer Matheny
LEGAL REVIEW: Yes
REVIEWED BY: Jeffrey B. Richardson
BACKGROUND: Staff is recommending updates to the Transient Occupancy Tax regulations in Albemarle County Code Chapter 15, Taxation, to conform to recent changes in state law affected by the enactment of HB2383 (Attachment A).
Virginia Code §58.1-3, §58.1-3826, and §58.1-3827 were amended to restrict the sharing of information with other local officials and provide that an accommodations provider (property owner) is not required to transmit a transient occupancy tax return to a locality if (1) all retail sales of accommodations are facilitated by an accommodations intermediary (e.g., AirBNB, Expedia, Stay Charlottesville, etc.) and (2) the accommodations provider attests to the locality that all such sales were facilitated by an accommodations intermediary.
STRATEGIC PLAN: Mission - To enhance the well-being and quality of life for all community members through the provision of the highest level of public service consistent with the prudent use of public funds.
DISCUSSION: If adopted, the proposed ordinance (Attachment B) would revise Albemarle County Code Chapter 15, Article 9, Transient Occupancy Tax to align with the recent changes to Virginia Code §58.1-3, §58.1-3826, and §58.1-3827.
Accommodations providers will file an annual attestation with their Albemarle County business license affirming if their accommodation is facilitated by an accommodations intermediary. If the accommodations intermediary will be responsible for filing and paying of their monthly transient occupancy tax remittances, the accommodations provider will not be required to file a transient occupancy report with the Director of Finance. An accommodations provider will be required to prepare and file a transient occupancy report with the Director of Finance for the retail sale of any accommodations not facilitated by an accommodations intermediary and will be responsible to remit such tax as may otherwise be required.
BUDGET IMPACT: Staff does not anticipate any impact to the budget currently.
RECOMMENDATION:
Recommendation
Staff recommends the Board adopt the attached proposed Ordinance (Attachment B).
ATTACHMENTS:
A – HB2383, Virginia Acts of Assembly, 2025 Session
B – Proposed Ordinance