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.
Requirements (effective October 1, 2018)
- 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. Hosting platforms DO NOT file and remit TOT taxes to Fairfax County.
- If the total annual gross receipts generated exceed $10,000, a Business, Professional and Occupational License (BPOL) is required.
Beginning July 1, 2019, some hosting platforms will collect and remit SALES Tax to the state. This is not TOT tax.
- Platforms will charge sales tax to all guests. This will show as a separate line item when booking.
- A sales tax return will be filed to the Virginia Department of Taxation.
- Hosts are responsible for understanding and fulfilling all requirements listed above. TOT is required to be collected by hosts from their guests and remitted 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 details.
