"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.
PLEASE NOTE that Warren County, Virginia does not have any type of collection agreement with AirBnB / Homeaway / VRBO or any other hosting platform to collect and remit the required local lodging taxes on behalf of their Warren County hosts. It continues to be the responsibility of the business owner to collect the 5% lodging tax and deliver the monthly filing and trust tax to Warren County.
