Transient Occupancy Tax is a 5% tax collected on the monthly gross receipts and held in trust by an accommodations intermediary, operators, or owners of any room or rooms, lodgings, or accommodations in any hotel, motel, inn, tourist camp, tourist cabin, camping grounds, club, short-term rental, or any other place in which rooms, lodging, space, or accommodations are regularly furnished to transients for fewer than thirty (30) consecutive days for a consideration.
Transient Occupancy Tax must be filed and paid by the 20th day of the month following the calendar month the Transient Occupancy Tax was collected (example: tax collected in July is due by August 20th). A zero return must be filed if there were no rentals for the month. You can email forms to beth.smith@mecklenburgva.com
Transient Occupancy Tax Registration
Mecklenburg County Transient Occupancy Monthly Tax Return
Multi-Property Additional Form (printable)
Multi-Property Additional Form (fillable)
Uniform Statewide Transient Occupancy Tax Return
Beginning October 1, 2022, third party accommodations intermediaries became responsible for filing and paying local transient occupancy taxes in Virginia. In an effort to promote uniformity among localities, the Commissioner of the Revenue Association of Virginia developed a TOT
Uniform Statewide Transient Occupancy Tax Return (fillable PDF)
If you need more assistance please contact our office.