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.

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