
Investigations & Discovery
The Investigations Division of the Commissioner’s Office handles a myriad of duties in service to the taxpayers and to the City of Virginia Beach.
All Virginia Beach administrative offices will be closed on Friday, July 4, in observance of the Fourth of July holiday. Fireworks displays are scheduled to take place at Mount Trashmore Park and the Oceanfront at 9:30 p.m. on July 4. Waste and recycling services scheduled for July 4 will take place on Saturday, July 5. A complete list of impacted services and open facilities is available.
Commissioner Kellam has extended the application deadline for 2026 real estate tax relief to July 31, 2025. Please call 757-385-4385 for more information and to schedule an appointment.
The Investigations Division of the Commissioner’s Office handles a myriad of duties in service to the taxpayers and to the City of Virginia Beach.
All tax assessments including licenses, property declarations, cigarette tax stamps, etc., are monitored and held in compliance with local and state ordinances and codes.
Complaints and concerns received regarding taxes the commissioner administers are often resolved at this level. The Investigations staff ensures that businesses locating and located within Virginia Beach are properly licensed, remit required consumer taxes, and file property declarations appropriately. Investigators also prepare for the prosecution of tax law violators in the appropriate court of jurisdiction.
Renting homes, apartments, and rooms on a short-term basis through an online marketplace has become very popular. If you have or are considering renting your home, apartment, or a room on a short-term basis (less than 90 days), you are required to register with the Commissioner of the Revenue’s office.
During the registration process, a transient lodging tax (trustee tax) account is assigned. Owners are required to charge and collect the appropriate amount of lodging tax from guests and remit the collected amount to the city treasurer monthly.
The tax rate for lodging is 9% of the total amount paid for lodging, plus an additional flat tax of $2 for each night the lodger rents. If the rental is located in Sandbridge, the tax rate is 10.5% of the total amount paid for lodging plus an additional flat tax of $2 for each night the lodger rents.