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Starting July 1, 2013, seven cents per dollar should be collected. Of that tax, two cents goes to the County's General Fund, three cents is to be spent promoting tourism, travel or business that generates tourism or travel and the additional two cents imposed will be used to fund transportation. For more information regarding the county’s budget, please visit the Loudoun County Budget Office.
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 statement "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.