"Transient occupancy tax" is paid on temporary lodging at hotels, motels, inns, hostels and similar places. Although the name "transient occupancy tax", in this case, is specific to Virginia, similar lodging taxes are in effect across the United States. You pay these taxes when you rent a room, bed or other space.
Click here to view the Warren County Code Section related to Transient Occupancy Tax.
Forms are available in the Commissioner of the Revenue's office located in the Warren County Government Center.