Transient Occupancy Tax Responsibility Certification (Form BTA12-1225) is the annual certification that the Loudoun County Office of the Commissioner of the Revenue collects from lodging providers. It tells the office whether every booking at a property goes through a third-party accommodations intermediary, which decides whether the host files monthly transient occupancy tax reports. It is one of the forms the Commissioner of the Revenue offers at loudoun.gov/COR-Forms. On FillingPDF you can fill out the form online and download or print the completed PDF; the county publishes the original PDF on loudoun.gov.
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What is BTA12-1225?
Transient Occupancy Tax Responsibility Certification (Form BTA12-1225) is the form on which an accommodations provider tells the Loudoun County Office of the Commissioner of the Revenue whether the lodging it offers can be booked only through a third-party accommodations intermediary.
The form belongs to the county's transient occupancy tax process. Under the form's general information, accommodations providers must collect and remit transient occupancy tax to Loudoun County on spaces rented for overnight stays of less than 30 days, unless an accommodations intermediary collects and remits the tax. Your answer on this form records which situation applies to the property for the next twelve months.
- Yes: all bookings at the property are made through an intermediary. If the intermediary collects the tax, you do not file a monthly transient occupancy tax report with the Commissioner of the Revenue.
- No: you must file a monthly report with the Commissioner of the Revenue and collect, report and remit the tax on any stays an intermediary does not handle, as Chapter 878 of the Loudoun County Ordinances requires.
The form uses the definitions of Virginia Code §58.1-602 for "accommodations," "accommodations provider" and "accommodations intermediary," and cites Virginia law §58.1-3818.8 and §58.1-3602 in the "Yes" attestation. It is one page of questions and one page of instructions. It does not report or pay any tax itself.
Who needs to file BTA12-1225?
Accommodations providers, meaning the owners (a person or a business) who offer lodging to the public for a fee, use this form to certify their intermediary status. The county's definitions describe the provider as the "host" of a short-term rental property. Covered lodging includes a hotel, motel, inn, short-term rental, camp, cabin or other place where lodging space is offered.
Conditions that shape who files and how:
- Complete one form for each property address.
- If most reservations come through an accommodations intermediary but not all, you answer "No."
- If someone else files and pays your monthly transient occupancy tax remittances, you can name that person on the form with a phone number and email.
Meeting spaces offered alone are not accommodations under the county's definition. A renting customer, a licensed real estate agent and the provider itself are not accommodations intermediaries under the form's definition. The form does not describe who else may sign for a provider, so the provider signs it.
When to file BTA12-1225
Submit the form every year by January 20 or, if January 20 falls on a weekend, by the next business day. The statements you affirm cover the next twelve months. If you answer "Yes" and then miss the annual date, the form says you will be responsible for reporting transient occupancy tax for the next twelve months. If you answer "No," you are required to file a monthly report with the Commissioner of the Revenue for the property listed. The form prints no processing time.
How to fill out BTA12-1225
Enter the host's contact details
Under Provider Information, write the Owner/Host Name, Phone and Email of the accommodations provider.
Enter business names and account number
Fill in the Business Legal Name, the DBA/Trade Name if applicable and the Account Number, which is the business tax account number with Loudoun County.
Enter the property address
Write the Property Physical Address where the accommodations are provided. Use one form for each address.
Report and identify rental spaces
Check Yes or No for more than one separately rented lodging space and give the number if yes. On the next line, identify each unit by the name under which it is advertised, such as "blue room."
Check where you advertise
Check every platform that applies, such as Airbnb or VRBO, or write in other online or offline places or your own website.
Answer the intermediary question
Check Yes or No for whether all bookings for spaces at the property are made through an accommodations intermediary. If only most are, check No.
Review the statements you affirm
Read the statements under your answer, including the annual January 20 filing duty and the business license and tangible personal property tax responsibilities, before affirming them.
Name your remittance contact if needed
Under the No column, check the box and enter the Name, Phone and Email of the person who files and pays your monthly transient occupancy tax remittances, if that is not you.
Sign and date the certification
The accommodations provider (host) signs and dates the form.
Review and download the completed PDF
Check every entry, then download or print the completed PDF from FillingPDF and submit it through the channels under How to submit.
How to submit BTA12-1225
You can submit the form in person, by upload or by mail, every year.
- In person: Leesburg, 1 Harrison St. SE, 1st Floor, or Sterling, 46000 Center Oak Plaza. Staff are available Monday through Friday, 8:30 AM to 5:00 PM, and the county encourages scheduling an appointment to reduce your wait.
- Upload: loudoun.gov/COR-Upload. The county's forms page says completed forms containing sensitive personal identifying information should go through the secure Document Upload Portal.
- Mail: COR Business Tax Assessment, PO Box 8000, Leesburg, VA 20177-9804.
Webforms are listed at loudoun.gov/COR-Forms, and tax information is at loudoun.gov/TransientOccupancyTax. For questions, email [email protected] or call 703-777-0260, option 2 (Business Tax Assessment), or email [email protected] or call 703-777-0400 (Business Tax Compliance). Request a reasonable accommodation or language assistance at [email protected] with three business days' notice. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Answering "Yes" when most, but not all, reservations come through an intermediary; the instructions say to answer "No" in that case.
- Using one form for several properties; the form asks for one form per address.
- Missing the January 20 deadline (or the next business day when it falls on a weekend), which leaves a "Yes" filer responsible for reporting transient occupancy tax for the next twelve months.
- Listing several rental spaces without identifying each by the name it is advertised under, such as "blue room."
- Affirming a statement without reviewing it; the instructions say to review each statement before affirming it.
- Assuming a "Yes" answer ends all tax duties: you remain responsible for any annual business license and for business tangible personal property tax on furniture and equipment in the rental units.
- Leaving the provider signature and date blank.
- Leaving out the business tax account number with Loudoun County when you have one.
Frequently asked questions
What is the Transient Occupancy Tax Responsibility Certification?
It is Form BTA12-1225, which Loudoun County lodging providers send to the Office of the Commissioner of the Revenue to certify whether all rental bookings at a property go through an accommodations intermediary. The answer decides whether you file monthly transient occupancy tax reports.
When is the Loudoun County transient occupancy tax certification due?
Every year by January 20 or, if that date falls on a weekend, on the next business day. If you answer "Yes" and miss it, the form says you will be responsible for reporting transient occupancy tax for the next twelve months.
Should I answer Yes or No if only some bookings use Airbnb or VRBO?
Answer "No." The instructions say that if most reservations are facilitated by a third-party accommodations intermediary but not all, the answer is "No." A "No" means you file a monthly report with the Commissioner of the Revenue.
Do I need a separate form for each rental property?
Yes. The form asks for one form per address. If a single address has more than one separately rented lodging space, list the count and identify each space on the same form by the name under which it is advertised.
Where do I submit the form in Loudoun County?
In person at 1 Harrison St. SE, 1st Floor, Leesburg, or 46000 Center Oak Plaza, Sterling; by upload at loudoun.gov/COR-Upload; or by mail to COR Business Tax Assessment, PO Box 8000, Leesburg, VA 20177-9804. Submit it annually.
What is an accommodations intermediary?
A party that is not the renting customer, the provider or a licensed real estate agent. It facilitates the rental at a price greater than it pays the provider and collects a fee from the customer for use of the accommodation, for arranging the rental, or both.
Does a Yes answer end my other tax responsibilities?
No. Both the Yes and No statements say you remain responsible for securing an annual business license, if applicable, and for filing and paying business tangible personal property tax on furniture and other business equipment in the rental units.
Can I fill out Form BTA12-1225 online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not submit the form to the county; you submit it in person, by upload or by mail.
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