Transient Occupancy Tax

About

In Warren County, Virginia, a transient occupancy tax is levied on businesses providing temporary lodging, such as hotels, motels, inns, hostels, and similar establishments. The tax is paid by customers who rent a room or other space for short-term stay. It's the responsibility of the business owner to collect this tax and submit it to Warren County.

The current tax rate stands at 5%. This tax applies to all forms of temporary lodging, including properties rented out through platforms like Airbnb, HomeAway, and VRBO. Please note, Warren County does not have any collection agreements with these platforms; hence the onus of collecting and remitting this tax lies with the property host.

Code

View the Warren County Code Section related to Transient Occupancy Tax.

Compliance

To comply with this tax regulation, business owners must complete a Transient Occupancy Tax Registration Form (PDF) and a Transient Occupancy Tax Return Form (PDF), which can be obtained from the Commissioner of the Revenue's office located in the Warren County Government Center.

Any excess over 2% of this tax is designated and spent solely for tourism and travel, marketing of tourism, or initiatives that attract travelers to the locality.

It is important to remember that all Transient Occupancy (lodging) tax collections are held in trust (escrow) for Warren County.