Transient Occupancy

Transient Occupancy Tax

The transient occupancy tax, also known as the lodging tax, is levied on the total amount paid by the consumer for the use or possession of a room or space occupied for lodging for any period of less than thirty (30) continuous days. The rate of tax is 5%.

Reports and remittances

Accommodation providers and intermediaries must file and report their total gross receipts from all sources on a monthly basis using the Transient Occupancy Tax Monthly Return provided by the Commissioner of the Revenue, and remit the tax for the portion of gross receipts collected.

The return form and payment are due to the Commissioner of the Revenue on the fifteenth (20th) day of the month for the tax collected during the preceding month. Failure to remit the tax by the filing due date shall result in a late payment penalty of 10% or ten dollars ($10.00), whichever is greater, and interest at the rate of 10% per annum, computed on the taxes and penalty from the date the taxes are due and payable.

A filing is required to be submitted each calendar month even when gross receipts are zero and no tax is due.

Download a fillable PDF by clicking here.

“The user has to download the form and save it to their local drive.  Once you do that, you can open it from the local drive using an adobe product.”

Print out and mail along with check payable to:
Giles County Treasurer


Click on the below link for an online form which will auto calculate fields and can be submitted electronically to the COR and Treasurer

An online payment option is available after the form is completed but not required.