Arlington County, VA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 5.25% of total room price
- Governing provision
- County Code Section 40-2
- Remittance deadline
- 20th of following month
- Late penalty
- 5% plus interest after 1 month
- Criminal penalty
- Up to $300 fine or 30 days
- Exempt lodging
- Hospitals, clinics, aged/convalescent homes
- Collected by
- Commissioner of Revenue and Treasurer
Summary
Arlington County levies a 5.25% transient occupancy tax on every transient's total room charge under County Code Section 40-2, collected by hotels and remitted to the County Treasurer, with revenue above a 5% base rate earmarked for tourism and business-travel promotion; hospitals, medical clinics, convalescent homes and homes for the aged are exempt under Section 40-3.
In addition to all other taxes of every kind now or hereafter imposed by law, there is hereby imposed and levied on each and every transient a tax equivalent to five and one-quarter percent (5.25%) of the total price paid by the transient customer for the use or possession of the room or space occupied as accommodations by such transient. The difference between the receipts from a tax of five and one-quarter percent (5.25%) and five percent (5%) of the total amount paid for room rentals taxed under the previous paragraph shall be designated and spent for the purpose of promotion of tourism and business travel in Arlington County.
Full Breakdown
Chapter 40 of the Arlington County Code imposes the tax on every "transient," defined in Section 40-1 as anyone occupying accommodations for fewer than 30 consecutive days for a charge. A "hotel" is any public or private hotel, inn, apartment hotel, motel, rooming house or similar lodging place that can lodge four or more persons at one time. 25% above the base 5% is dedicated to tourism and business-travel promotion. Section 40-3 exempts room rental paid to a hospital, medical clinic, convalescent home or home for the aged.
The accommodations provider (the hotel) must collect the tax at the time payment is made, hold it in trust, and remit it to the Treasurer, separately stating the tax on the guest's bill or invoice per Section 40-4. Section 40-5 requires a monthly report and remittance to the Commissioner of Revenue on or before the 20th day of the following month, though the Commissioner may permit quarterly filing for home-based transient-rental operators. If a required statement is not filed or is believed erroneous, Section 40-7 lets the Commissioner of Revenue investigate and determine the tax due directly. Section 40-8 makes any unpaid tax immediately due if a hotel ceases or disposes of its business.
Violations & Fines
Section 40-6 adds a 5% penalty on any tax not remitted on time, plus interest accruing after the tax is one month delinquent, computed under Section 27-3. Separately, Section 40-10 makes any violation of Chapter 40 a criminal offense punishable by a fine of up to $300, imprisonment up to 30 days, or both, with each day or instance of noncompliance a separate offense; a conviction does not excuse the hotel from still paying the tax, penalty and interest owed.
Frequently Asked Questions
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Sources & Official References
Other rules in Arlington County
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