Transient Occupancy Tax

Loudoun County's Transient Occupancy Tax is a tax collected by operators of hotels, motels, boarding houses, and other lodging places which can accommodate four or more persons at one time, as well as travel campgrounds that offer guest rooms or other accommodations rented out for continuous occupancy for fewer than 30 consecutive days. 

  • The tax is 7% of the total amount paid for room rental. If the room rental charge is not separately stated on the bill, the tax must be calculated on the room charge.TOT does not apply to meeting rooms.
  • After obtaining your county Business Professional and Occupational License (BPOL), our office will establish a TOT account and TOT forms will be mailed to you. Existing establishments will be issued quarterly forms automatically.
  • Operators of hotels or motels renting eight or more guestrooms are also subject to the Business Professional and Occupational License tax.
  • Of the seven cents per dollar collected:
    • Two cents goes to the County's General Fund.
    • Three cents is spent promoting tourism, travel or business that generates tourism or travel.
    • Two cents funds transportation.

Due Dates and Penalties

Report and Payment Deadline TOT Collection Period
January 31 October - December
April 30 January - March
July 31 April - June
October 31 July - September
  • There is a 10% late filing penalty if the return and remittance are not postmarked by the deadlines above. 
  • Interest at the rate of 10% per year computed on a monthly basis beginning on the first day following the date upon which the tax was due will be added to the tax and penalty.
  •  An additional penalty of up to $1000 may be imposed for repeated delinquencies.