Transient Occupancy Tax
The Code of Virginia §58.1-3819 authorizes counties to levy a transient
occupancy tax on hotels, motels, boarding houses, travel campgrounds,
and other facilities offering guest rooms rented out for continuous
occupancy for less than 30 consecutive days. Fairfax County levies 2%
for this general transient occupancy tax.
In February 2004, the Virginia General Assembly adopted a new section
to the Code of Virginia, §58.1-3824. This section allows Fairfax County
to impose an additional 2% Transient Occupancy Tax. The revenue
derived from this change is used to help promote tourism and fund a
non-profit convention and visitor’s center in Fairfax County in
accordance with the provisions of the state law.
Effective July 1, 2013, the Virginia General Assembly adopted a new
section to the Code of Virginia, §58.1-1742. This section imposes a new
2% Regional Transient Occupancy tax in localities in Northern Virginia,
to include Fairfax County. The new Regional Transient Occupancy tax is
a state tax, but will be administered and collected by Fairfax County
Department of Tax Administration (DTA) in the same manner as our
current local Transient Occupancy Tax. Revenue from this new tax will
be dedicated to the landmark transportation legislation recently
adopted by the Commonwealth of Virginia.
The due date for payment of the Transient Occupancy Taxes is on or
before the last day of the month, following each quarter.