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Franklin D. Edmondson, MCR
Commissioner of the Revenue
City Hall Building
801 Crawford Street
Portsmouth, VA. 23704
(757) 393-8771


Office of the Commissioner of The Revenue
Fiduciary Taxes

Fiduciary Taxes, also called Trustee Taxes, are collected by the businesses on the behalf of the City or State. These taxes are required to be reported and remitted by the business to the City or State on a regular basis. There are certain requirements to be met in order to legally collect these taxes.

Fiduciary Tax Rates


Tax Type (Links) Amount Reported/Remitted To
Admissions Tax 10% Comm. of the Revenue
Cigarette Tax 60 cents per 20 in pack
73 cents per 25 in pack
City Treasurer
Food & Beverage Tax 6.50% Comm. of the Revenue
Lodging Tax 8% Comm. of the Revenue
State Sales Tax 5.00% (State-4.00%,City-1%) Enacted:9/1/2004 Va.Dept of Taxation
Short Term Rental Tax 1% Comm. of the Revenue


If you have any questions regarding the reporting or remittance of Fiduciary Taxes, please contact the proper agency as listed above, or contact the Portsmouth Commissioner of the Revenue Business Tax Department.

City of Portsmouth, Virginia · All Rights Reserved · Portsmouth City Hall · 801 Crawford Street · Portsmouth, VA 23704 · 757-393-8000