Commissioner of Revenue

Transient Occupancy Tax


Contact: Sara J Kegley

Filing requirements Transient Occupancy Tax:
The Smyth County Board of Supervisors adopted the Transient Occupancy
 Tax Ordinance pursuant to §58.1-3819 of the Code of Virginia.

This tax applies to facilities in Smyth County rented out fewer than thirty (30) 
consecutive days.

Facilities include, but are not limited to, hotels, motels, cabins, and campgrounds.

This is a tax to be collected from the renter and collected by the owner and 
transferred to Smyth County every three months.

Reports are due quarterly and can be obtained by call the Commissioner of the
Revenue office at 276-782-4040 ext. 3.