This tax is collected by the proprietors of businesses offering overnight accommodations for transients whose stay is less than 30 days duration. The tax is applicable in Berryville, Boyce and the unincorporated area of the County. The amount is 2% of the lodging portion of the bill, or 2% of the lodging and meal portion of the bill if it is levied in one amount. The proprietor is entitled to a commission of 3% of the tax amount collected. A worksheet is available from the Commissioners Office, or by clicking this link to the Transient Occupancy form and should be submitted monthly.