Loudoun County's Transient Occupancy Tax is a tax collected by operators of hotels, motels, boarding houses, and other lodging places which can accommodate four or more persons at one time, as well as travel campgrounds that offer guest rooms or other accommodations rented out for continuous occupancy for fewer than 30 consecutive days.
|Report and Payment Deadline||TOT Collection Period|
|January 31||October - December|
|April 30||January - March|
|July 31||April - June|
|October 31||July - September|