Transient Occupancy Tax

Click HERE to file and pay Transient Occupancy Tax online.

The Transient Occupancy Tax (TOT) is a trust tax imposed on the occupancy of all rooms or spaces offered as guest rooms and rented out for continuous occupancy for fewer than (30) consecutive days. 

Every business offering rental of lodging space for periods of 30 days or less must collect the appropriate transient occupancy tax from its customers and remit this tax to Prince William County.

The Transient Occupancy Tax rate is 8%. 

The transient occupancy tax remittances are due on or before the last day of the month following each quarter and covering the amount of tax collected during the preceding quarter. Remittances are due on or before the last day of January, April, July and October in each year; however, any person operating a hotel or travel campground may make the remittances on a monthly basis.

Below is a list of businesses that commonly offer transient lodging. 

  • Hotels, Motels, Boarding Houses, Tourist Homes, Travel Campgrounds, Bed & Breakfasts, Homestays.
  • Other lodging places that offer guest rooms for periods of 30 consecutive days or less.