Who pays the transient occupancy tax?

The tax is charged to the guest but collected and remitted by the operator of the lodging.

What is the current tax rate?

The current rate is published by Arlington County finance; if the rate is not posted on a given page, it is not specified on the cited page.

Are short-term rentals treated the same as hotels?

Short-term rentals are often subject to the same tax if they meet the transient definition; confirm registration and licensing requirements with County offices.

How do I appeal a penalty or assessment?

Appeal procedures are provided by the County on notices of assessment; specific time limits and appeal steps are set out in the controlling ordinance or notice.

Arlington Hotel Occupancy & Transient Tax Rules

Taxation and Finance Virginia 3 Minutes Read · published February 10, 2026

Arlington, Virginia operators of hotels, motels and short-term rentals must follow local rules on hotel occupancy and the transient occupancy tax. This guide summarizes who must collect the tax, common exemptions, remittance procedures, enforcement channels and practical steps for compliance in Arlington.

Overview

Local transient occupancy tax (TOT) applies to the rental of rooms or lodging for a period of less than 30 consecutive days when provided within Arlington. The tax is charged to guests and collected by the operator. Responsible offices typically include the Arlington County Treasurer and the Commissioner of the Revenue for collection, returns and audit functions.

Who Must Charge and When

Hotels, motels, inns and licensed short-term rental hosts must generally collect the transient occupancy tax on taxable stays.
Exemptions may apply for stays meeting statutory criteria, such as longer-term leases or certain institutional housing; operators should confirm status with County authority.
Operators must keep records of nightly rents, taxable amounts, tax collected and retained documentation for audits.

Keep nightly receipt records for the period required by the County for audits.

Rate, Calculation & Accounting

The exact taxable base and rate are set by Arlington ordinances and implementing regulations. If a specific rate or calculation method is not listed here, consult County finance offices for the controlling ordinance or current published rate.

Common accounting practices

Calculate tax on the taxable room rate per night, excluding separately stated charges not considered part of room rent if allowed by ordinance.
Record gross receipts, taxable receipts and tax collected in accounting records and on any required periodic return.

Penalties & Enforcement

Arlington enforces transient occupancy tax compliance through fines, assessments and administrative or judicial collection actions administered by County finance offices and legal counsel. Specific monetary penalties, interest rates and daily fines depend on the controlling ordinance or administrative rule.

Fine amounts: not specified on the cited page.
Interest and late-payment charges: not specified on the cited page.
Escalation: procedures for first, repeat or continuing offences are not specified on the cited page.
Non-monetary sanctions may include administrative assessments, liens on property, suspension of licenses, or referral for civil action.
Enforcer: the Arlington County Treasurer and Commissioner of the Revenue administer collection and audits; contact County finance for complaints and inspections.
Appeal/review: appeals or petitions for review are handled per County procedures; specific time limits are not specified on the cited page.

Contact County finance promptly if you receive a notice to learn appeal deadlines.

Applications & Forms

Specific filing forms and return schedules are published by Arlington finance offices. If no form is publicly posted for transient occupancy tax filing on a given page, contact the Treasurer or Commissioner of the Revenue to obtain the current return and filing instructions.

Compliance & Practical Steps

Register with the County business or revenue office to obtain any account number or filing credentials required to remit TOT.
File periodic returns and remit collected tax by the County deadlines; late filings may trigger interest or penalties.
Maintain detailed guest and transaction records for the retention period required by County rules to support audits.
If audited, provide requested documentation promptly and follow the instructions on audit notices to preserve appeal rights.

Implementing consistent nightly invoicing with a separate line for tax simplifies compliance and audits.

FAQ

Who pays the transient occupancy tax?: The tax is charged to the guest but collected and remitted by the operator of the lodging.
What is the current tax rate?: The current rate is published by Arlington County finance; if the rate is not posted on a given page, it is not specified on the cited page.
Are short-term rentals treated the same as hotels?: Short-term rentals are often subject to the same tax if they meet the transient definition; confirm registration and licensing requirements with County offices.
How do I appeal a penalty or assessment?: Appeal procedures are provided by the County on notices of assessment; specific time limits and appeal steps are set out in the controlling ordinance or notice.

How-To

Register your business with Arlington County finance to obtain filing instructions and account information.
Set up accounting to track nightly room rents, taxable amounts and tax collected separately.
Complete and file the periodic transient occupancy tax return by the County deadline, attaching required documentation.
Remit taxes collected by the method the County prescribes (online payment, mail, or in-person).
If you receive an assessment, follow the notice instructions immediately to request review or file an appeal where available.

Key Takeaways

Operators must collect and remit transient occupancy tax for taxable short stays in Arlington.
Maintain clear records and register with County finance to obtain forms and filing guidance.