Important Dates 

Due DatesPlease be aware that if the date falls on the weekend, the due date may change.

Transient Occupancy Tax
A 5% lodging tax is imposed on rooms rented in hotels, motels, rooming houses and other facilities for 30 days or less.  Said tax must be reported and submitted (or postmarked) by the last day of the month following the month of collection.  A penalty of 5% per month (minimum $10) plus interest of 8% per annum is imposed if not paid by due date.

Forms are located in the Commissioner of the Revenue’s office.  They must be filed even if no tax was collected for the month.  Lodging taxes can be filed and paid online.  If mailed, please send to the Commissioner of the Revenue P.O. Box 669  Lawrenceville, VA 23868.