Lodging Tax
Transient Occupancy Tax (also known as Lodging Tax or T.O.T.)
Smyth County Board of Supervisors enacted the Transient Occupancy Tax (T.O.T.) in 2008 and subsequently updated the ordinance in 2019 and 2022. A copy of the ordinance is available here: Transient Occupancy Tax Ordinance (Municode)
Tax Rate
The current tax rate for T.O.T. is 5% of the total room charge paid (Gross Amount) by or for any such transient for the use or possession of accommodations.
Providers are required to remit reports monthly using the Virginia State T.O.T. form or the local offices form:
Lodging Tax Form
