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.
IF PROVIDERS ONLY BOOK VIA INTEMEDIARIES, THEY ARE ELIGIBLE TO COMPLETE THE FOLLOW ATTESTATION FORM THAT WILL WAIVE MONTHLY REPORTING REQUIREMENT EXCEPT FOR MONTHS THEY HAVE A DIRECT BOOKING: SMYTH COUNTY T.O.T./LODGING TAX ATTESTATION
*ATTESTATION FORM IS REQUIRED FOR EACH LOCATION.
IF ATTESTATION FORM IS NOT COMPLETED, PROVIDERS MUST COMPLETE THE STATE TRANSIENT OCCUPANCY TAX FORM AND REMIT MONTHLY WHETHER BOOKINGS OCCUR OR NOT.
MY OFFICE RECOMMENDS ALL TRANSIENT OCCUPANCY PROVIDERS COMPLETE THE ATTESTATION FORM.
