Sales & Excise Taxes

The Commissioner’s office is responsible for the remittance of the food and beverage, transient occupancy, and short-term rental tax. These are consumer taxes that are collected by businesses in Stafford for the county and remitted monthly. This office is required to monitor these taxes to ensure that all businesses required to collect the tax are doing so and that all remittances are reported in a timely manner.

Meals Tax*
Meals tax is a tax in the amount of five percent (5%) levied on food and beverages purchased in or from a food establishment, whether prepared in such food establishment or not, whether consumed on the premises or not and without regard to the manner, time or place of service. This tax is collected from the person or persons paying for such at the time payment for such food are made.  Available to file and pay online with instructions (PDF).

Transient Occupancy*
EFFECTIVE JULY 1 2022: The tax rate is increasing from 5% to 7%.
Transient Occupancy is a tax levied on hotels in the amount of a percentage of the charge or amount paid for the total room rental. This tax is collected from the person paying for such room rental at the time payment for such rental is made.  Available to file and pay online with instructions (PDF).

Short-Term Rental Tax
Short-Term Rental is a tax in the amount of one percent (1%) levied on the rental of equipment and tools, owned by a person certified as being engaged in the short term rental business in Stafford County. The quarterly return and payment of this tax shall be filed with the Commissioner of the Revenue on or before the twentieth day of each of the months of April, July, October and January, representing the gross proceeds and taxes collected during the preceding quarters ending March 31, June 30, September 30 and December 31. 

*This tax shall be remitted to the Commissioner of the Revenue by the 20th day of each month for the taxes collected during the immediately preceding month with such information as the Commissioner of the Revenue shall prescribe and require.

Forms & Additional Resources

• Short Term Rental Form
• Meals & Transient Occupancy Filing Instructions (PDF)
• Link to Online Filing and Payment for Fiduciary Taxes.