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Transient Occupancy Tax

  • 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 rate is comprised of the following:

    • Northern Virginia Transportation Authority 3%
    • Prince William County 2%
    • Tourism 3%

    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 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. 

     

    For further information on Prince William County Transient Occupancy Code please see ARTICLE X. - TRANSIENT OCCUPANCY TAX[10] Sec. 26-121. For Virginia Code information, see § 58.1-3826

     

  • Intermediary Transient Occupancy Tax

    The Transient Occupancy Tax Rate is 8%. The intermediary shall remit to the treasurer of the locality on or before the 20th of each month for taxes collected the previous month.

    Click HERE to file and pay Transient Occupancy Tax online.

    The 8% rate is comprised of the following:

    • Northern Virginia Transportation Authority 3%
    • Prince William County 2%
    • Tourism 3%

    Intermediaries can confirm the property address is in Prince William County by going to http://pwc.publicaccessnow.com/.

    Intermediary: shall mean any person other than an accommodations provider that (i) facilitates the sale of an accommodation and (ii) either (a) charges a room charge to the customer, and charges an accommodations fee to the customer, which fee it retains as compensation for facilitating the sale; (b) collects a room charge from the customer; or (c) charges a fee, other than an accommodations fee, to the customer, which fee it retains as compensation for facilitating the sale.

    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. 

    For more information regarding TAX BULLETIN 23-5 Virginia Department of Taxation May 18, 2023, visit https://www.tax.virginia.gov/laws-rules-decisions/tax-bulletins/23-5 

    For additional information on Prince William County Transient Occupancy Code please see ARTICLE X. - TRANSIENT OCCUPANCY TAX[10] Sec. 26-121. For Virginia Code information, see § 58.1-3826.