Finance Home  |  Transient Occupancy Tax
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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 thirty (30) consecutive days. Of the tax collected, 60% goes to the promotion of tourism activities and 40% goes to the County’s general fund to support County programs.

Every transient lodging provider such as a hotel, motel, boarding house, tourist home, travel campground, bed and breakfast, homestay, or other lodging place that offers guest rooms on a transient basis (30 consecutive days or less) must collect the appropriate transient tax from its customers and remit it to the County on or before the 20th of each month for taxes collected the previous month.

Homeowners advertising rooms for short-term rental through online platforms such as Airbnb, VRBO, Booking.com, Homeaway, Stay Charlottesville, etc. are considered businesses subject to all local tax regulations. Regardless of charges the online website can support, every short-term rental that occurs within Albemarle County is subject to a transient occupancy tax. 

Individuals or entities collecting TOT are required to register with the Finance Department – Revenue Administration Assessments division, obtain a business license, and remit the appropriate TOT return and payment on a monthly basis by each deadline. The TOT rate is 5% of the total room occupancy bill. 

To register your business, please review the “New Business” information on the Business License page, and visit the Finance Department, Tax Assessments division with all the required documents, or mail your documents to the Finance Department at 401 McIntire Rd, room 133, Charlottesville VA 22902. You can download the business license application here.

Once registered, you can easily file and pay your monthly transient occupancy tax collections and your business personal property taxes online by clicking the button below. You can also find the TOT remittance coupon form here.