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.