Transient Occupancy Tax is applicable to any public or private hotel, inn, apartment hotel, hostelry, tourist home or house, motel, rooming house, any place that offers short-term lodging as defined in Article 20, Part 3 of the Fairfax County Zoning Ordinance, or other lodging place within the county offering lodging for one or more persons at any one time, and the owner and operator thereof, who, for compensation, furnishes lodging to any transients, rented out for continuous occupancy for less than 30 consecutive days. It is based on gross receipts for all accommodations facilitated.

The total Transient Occupancy Tax in Fairfax County is 9% and is broken down as follows:

• 3% Transient Occupancy Tax (Main) (Code of Virginia, § 58.1-3819). These funds are used to support general county expenditures.
• 3% Transient Occupancy Tax (Tourism) (Code of Virginia, § 58.1-3824). These funds are used to help promote tourism and fund a nonprofit convention and visitors center in Fairfax County.
• 3% Transportation District Transient Occupancy Tax (Regional) (Code of Virginia § 58.1-1743). These funds are dedicated to regional transportation.

The total Transient Occupancy Tax for towns in Fairfax County is 5% and is broken down as follows:

• 2% Transient Occupancy Tax (Tourism) (Code of Virginia, § 58.1-3824).
• 3% Transportation District Transient Occupancy Tax (Regional) (Code of Virginia § 58.1-1743).

Filing Requirements

Pursuant to Virginia Code § 58.1-3826, all accommodation intermediaries and businesses offering guest rooms as defined above are required to file a return and remit the tax amount monthly on or before the 20th of each month.

Third-party accommodation intermediaries are responsible for filing and paying local lodging taxes in Virginia. A monthly return must be filed even if no taxes are due. Intermediaries may file using the PDF form and submit it with a check to the county on or before the due date.

Calculation of Tax

The total Transient Occupancy Tax for businesses in Fairfax County is calculated at the rate of 9% (3% for general transient occupancy tax + 3% for tourism + 3% for regional transportation) on the gross room rental, less any exempt rentals and refunds.

The total Transient Occupancy Tax levied by Fairfax County for businesses in the Towns of Clifton, Herndon, and Vienna is calculated at the rate of 5% (2% for tourism + 3% for regional transportation) on the gross room rental, less any exempt rentals and refunds.

Exemptions include:

• Rentals paid to any hospital, medical clinic, convalescent home, or home for the aged
• Rentals over 30 days
• Rentals made to the federal government
• Rentals made to bona fide diplomats

If a business fails to file the return on time, penalty and interest will be assessed. The penalty is 5% per annum.

Questions regarding the Transient Occupancy Tax may be sent to the Personal Property and Business License Division at DTATrustTaxes@fairfaxcounty.gov or by calling 703-222-8234, option 4.