Transient Occupancy Tax (TOT) is an 8.25% tax rate on the total cost paid for each room or space rented in any hotel, motel, or tourist home, and occupied by the same individual for less than 30 consecutive days. The 8.25% rate includes the 5% local County TOT, the 0.25% local tourism TOT, and the 3% state regional TOT (this tax rate increased from 2% effective May 1, 2021).
For more information on TOT, please see Arlington County Code, Chapter 40 , and Code of Virginia §58.1-1743.
Businesses must file their custodial tax returns online via CAPP by 11:59 p.m. ET on the 20th of each month.