Loudoun County, VA Hotels & Lodging: Transient Occupancy Tax (2026)

Chapter 878 of the Codified Ordinances defines "hotel" broadly to include any public or private hotel, inn, apartment hotel, hostelry, tourist home or house, motel, rooming house, or other lodging place offering lodging to a transient for compensation, plus travel campgrounds. A "transient" is anyone who obtains a room or space for 29 consecutive days or less. 02(a), the County imposes a tax of 5% of the total room charge, with revenue above 2% dedicated to tourism and travel promotion; that rate took effect October 1, 1996, after the 2% rate set by Ordinance 83-07 in 1983.

03 exempts room rentals paid to hospitals, medical clinics, convalescent homes, or homes for the aged; rentals inside an incorporated town that already imposes its own similar tax (unless the town says otherwise); and stays paid for entirely with hotel rewards points. 04). 05 requires monthly reports and remittance to the Commissioner of the Revenue, with payment to the Treasurer, on or before the 20th of the month following the month the tax was collected; reports must show gross receipts, allowable deductions, the tax rate applied, and any regional transportation occupancy tax due.

Because platforms increasingly book these rooms, the ordinance separately defines an "accommodations intermediary" and made intermediary remittance duties effective retroactively to July 1, 2023, with other providers brought in as of April 1, 2024; a provider whose sales are handled entirely by an intermediary may instead file an annual attestation due each January 20. 06 adds a 10% surcharge for late remittance plus 10% annual interest computed monthly from the due date.