What are the due dates for the reporting and remittance of transient occupancy taxes collected?

The taxes collected from transients are held in trust by operators of lodging establishments until remitted to the County. Operators of lodging facilities must report the total cost charged to customers for use or possession of the room and tax amount calculated to the Commissioner of the Revenue. Payments should be submitted to the Treasurer’s Office

TOT Collection Period
Reporting and Payment Deadline
January - March
April 30
April - June
July 31
July - September
October 31
October - December
January 31 of next year


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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?