Board approves 1-point increase to transient occupancy tax and updates attestation rules

After a public hearing on June 16, the Madison County Board of Supervisors approved Ordinance Amendment 2026‑11 to raise the transient occupancy tax (TOT) rate by one percentage point and to revise administrative remittance and annual attestation requirements.

The ordinance raises the county’s TOT from 5% to 6%; staff explained the new split will be 3% to the county general fund and 3% to the tourism fund, which state code limits to tourism uses. Mister Wright (S9), speaking for staff, summarized the change and noted the amendment removes a $100 remittance provision and adds a recently updated statutory attestation requirement. Staff said the $100 remittance previously generated about $6,600 annually and that intermediaries (online platforms) have been remitting taxes directly for several years.

Commissioner Weakley (S8) disclosed a potential conflict of interest at the start of the hearing, noting ownership of Airbnb and Hipcamp properties. Staff (S6) described the proposed attestation process: accommodation providers would file an annual attestation effective for 12 months, with the locality determining an administratively convenient due date (staff suggested May 1, aligned with business personal-property filings). The board discussed whether the locality or staff should set the attestation date and agreed flexibility was desirable; staff said a housekeeping policy could fix a standard date.

A motion to accept the proposed ordinance was made, seconded and carried by voice vote; the chair announced the motion carried. No roll-call tally appears in the transcript. Staff said the ordinance also adds several Virginia Code definitions to local language and reflects recent statutory amendments affecting attestation and information-sharing with local departments.

Next steps: staff will finalize any housekeeping language about the attestation due date and proceed with codifying the amended ordinance.