HomeMy WebLinkAbout087-26 (OrdAmendmentChapter155Taxation(TransientOccupancyTax)) ORDINANCE
April 22, 2026
The Board of Supervisors of Frederick County, Virginia, hereby ordains that Frederick County
Code, Chapter 155 Taxation, Article XIV Transient Occupancy Tax, Section 155-51 Tax
Imposed be amended, effective July 1, 2026, as follows (deletions shown in bWd
strikethMugh and additions shown in bold underline):
CHAPTER 155 TAXATION
Article XIV Transient Occupancy Tax
§ 155-51 Tax Imposed
In addition to all other taxes of every kind now or hereafter imposed by law, there is hereby
imposed and levied on each and every transient a tax equivalent to 3.5°k 6%of the total
amount paid for room rental by or for any such transient to any accommodation.
Adopted this 22"d day of April 2026.
John F. Jewell, Chairman Aye Michael D. Guevremont Aye
Albert L. Orndorff Aye Robert T. Liero Aye
Jason C. Aikens Aye Gary R. Oates Aye
Robert W. Wells Aye
Michael Bollhoefer
Clerk, Board of Superv'so�
County of Frederick, Virginia
No. 087-26
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COUNTY OF FREDERICK
Andrew R. Fox
County Attorney
® 540/722-8383
{iG
1738 Fax 540/667-0370
E-mail:
andrew.fox@fcva.us
MEMORANDUM
TO: Board of Supervisors
FROM: Andrew R. Fox
County Attorney
DATE: April 6, 2026
RE: An Ordinance to Amend the Frederick County Code, Chapter 155 Taxation,
Article XIV Transient Occupancy Tax, Section 155-51 Tax Imposed, to Increase
the Transient Occupancy Tax from 3.5%to 6%, Effective July 1, 2026.
This ordinance updates the County Code to reflect the increase in the Transient Occupancy
Tax from 3.5% to 6%, effective July 1, 2026, enacted as part of the Fiscal Year 2027 County
budget.
Attachment
107 North Kent Street • Winchester, Virginia 22601