A short-term property rental, also known as short-term lodging (STL), refers to any occupancy of a rental dwelling for a period of less than thirty days, such as those advertised on Airbnb, VRBO, FlipKey, and others.
- Short-term lodging operators must apply for a new $200 two-year zoning permit.
- Monthly Transient Occupancy Tax (TOT) filing and remittance of the tax amount on or before the last day of the month following the reporting month. A monthly return must be filed even if no taxes are due.
- If the total annual gross receipts generated exceed $10,000, a Business, Professional and Occupational License (BPOL) is required.
Pursuant to Virginia Code 58.1-3826, All Accommodation Intermediaries/Hosting Platforms are Required to Collect the Transient Occupancy Tax From Guests.
- Accommodation intermediaries are to collect TOT to be remitted monthly to the Fairfax County Department of Tax Administration (DTA).
- If you are a host, please contact the platform(s) where you are listing your property to obtain more details.
