Taxing the Transient Occupants

Nelson County Board of Supervisors moves to delay vote on TOT increase

This hay loft is where I do some of my best work. It is also where some bluebirds have taken up residence.

Behold, my adorable Transient Occupants! They have my permission to stay in my barn office – and I won’t even charge them rent – but they won’t be staying long. Their momma won’t drop them a worm as long as I’m nearby and I need a place to work.

Raise your hand if you’ve ever been a Transient Occupant! 🙋 (author raises hand).

We are headed to the bay soon, an annual summer tradition for our family. When we leave, our lodging bill will include a Transient Occupancy Tax (TOT) from that locality.

Here in Nelson County, the TOT is 5%, but a proposed ordinance would increase it to 7%, which pencils out to a 40% tax increase short term rental property owners would need to collect. The proposed ordinance was presented at a public hearing in May. I frankly had forgotten about yesterday’s planned vote before the Board, until a little birdie reminded me.

Make that 5 little birdies.

Flipping through the agenda, I couldn’t find a direct mention of the TOT. The person sitting next to me assumed it had already been passed at an earlier meeting.

But the TOT ordinance did come up soon after Presentations were done. A few Supervisors appeared to hesitate to move forward with the vote and then the Board quickly decided to delay it to the July meeting. The Board then pivoted to the FY 2024 budget, voting in favor of it. The TOT ordinance could eventually be tacked on to the budget as an amendment.

To tie this all in, we essentially have an egg that has yet to hatch. Sometimes controversial ordinances need a little more time to incubate.