Grayson County’s Transient Occupancy Tax is required for rentals less than 90 days. The current rate is 5%. Rebate calculations are included on the coupon below. TOT taxes are due January 20, April 20, July 20, and October 20 for the previous quarter. Vacation property owners are eligible for a $72 trash deduction given each December provided the Tax Form is completed and turned in YEARLY.