EFFECTIVE JULY 1, 2024, THE TRANSIENT OCCUPANCY TAX WILL INCREASE FROM 8% TO 9%.

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 the County. The Transient Occupancy Tax rate is 8%. The transient occupancy tax for any given month is due to be remitted to the county by the 20th of the following month. 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. 

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. 

Homeowners advertising rooms for short-term rental through online platforms, such as those listed below, are considered businesses subject to all local tax regulations.

AirBnB, VRBO, StayCharlottesville, Homeaway, Booking.com

Unrelated to the charges an online booking website can support, every short-term rental that occurs within Albemarle County is subject to the Transient Occupancy Tax. 

Click HERE to file and pay Transient Occupancy Tax online.

Click HERE for a printable Transient Occupancy Tax filing form.

If you need submit a filing for June 2024 or prior using the previous rate, please use this form HERE

ATTENTION SHORT-TERM RENTAL PROPERTY OWNERS AND MANAGERS:

If VRBO, HomeAway, or other booking agents (accommodation intermediaries) have notified you that beginning September 1, 2021, they will begin remitting your transient occupancy taxes (TOT) and sales tax to the County of Albemarle due to state law changes, you still need to remit a TOT filing/coupon to receive proper credit.  These booking agents will be making an aggregate payment for all their Albemarle County clients and your individual taxes will not be reported.  Our TOT coupon has been amended in response to this change to allow for reporting your total gross receipts from all sources (Line 1), and then you will enter how much is being remitted by intermediaries (Line 2).  IF FILING ONLINE:  Report Total Gross Receipts not including intermediary sales.  The property owner/accommodations provider is responsible for collecting and remitting taxes on sales not facilitated by an intermediary. Documentation from the Intermediary showing the amount paid with their filing must be provided.  The property owner/accommodations provider may take the 3% Seller Discount if sending payment, but not if an intermediary is remitting the tax. 

ATTENTION ACCOMODATION INTERMEDIARIES:

Total Gross Receipts include all rentals in Albemarle County, Virginia.  Line 2 of the printed coupon does not apply.  Intermediaries are not eligible for the Seller Discount and will be billed for the difference if filed online.