Who is exempt from TOT?

Transients who stay 30 consecutive nights or more are exempt from Loudoun County TOT. Transients who stay more than 90 continuous days are exempt from Virginia retail sales and use tax on the room charge, as well. For further guidance on Virginia State retail sales and use tax regulations, please visit the Virginia Department of Taxation.

No TOT is due on room rental paid to any hospital, medical clinic, convalescent home or home for the aged.

Room charges paid directly by the Federal government or a federal agency, whether direct-billed or paid with a qualified exempt government-issued credit card, are not subject to TOT. Most qualified exempt government-issued credit cards will have the word "Exempt" printed on the card. If room charges are paid for by a government employee, TOT is applied to the room charge even if the employee is later reimbursed for such charges by the Federal government or a federal agency.

Show All Answers

1. What is Transient Occupancy Tax (TOT) also known as Hotel/Motel or Lodging Tax?
2. What is a Transient?
3. How do I register to file TOT with Loudoun County?
4. Where do transient occupancy tax dollars go?
5. If I collect TOT, do I have to have a business license as well?
6. Should the transient occupancy tax be imposed on meeting rooms?
7. How do I calculate TOT if the hotel charges include fees in addition to that of room rental?
8. Who is exempt from TOT?
9. If a company rents a room for 30 consecutive days or more and different employees occupy it during that period, is the company exempt from TOT?
10. What are the due dates for the reporting and remittance of transient occupancy taxes collected?
11. What is the penalty for late filing or remittance of the TOT?
12. What do I do if TOT was collected from a transient in error?
13. What records must I keep regarding TOT?