Business Taxes

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Young Tarry
Division Director

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Transient Occupancy Tax Collected and Remitted at the Incorrect 9% Rate for Periods from July 1 to October 1, 2025

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Background

The Department of Tax Administration (DTA) notified businesses that due to an administrative error pursuant to Va. Code § 58.1-210.1, the total Transient Occupancy Tax (TOT) rate would remain at 7% until October 1, 2025, at which time the 9% total rate (6% local + 3% regional) will take effect.

Some businesses may have already collected TOT at the 9% rate for periods prior to October 1, 2025. Depending on whether such amounts were remitted to DTA, refund and amendment questions arise under Va. Code § 58.1-3980 and Article 4 of Chapter 4 of the Fairfax County Code. 

Questions and Answers

Refund Request Process

Requests can be made under Va. Code § 58.1-3980 and/or Article 4 of Chapter 4 of the Fairfax County Code by e-mail at DTATrustTaxes@fairfaxcounty.gov. DTA staff is happy to assist you with your specific questions about the refund process.

Requests can be made under Va. Code § 58.1-3980 and/or Article 4 of Chapter 4 of the Fairfax County Code by e-mail at DTATrustTaxes@fairfaxcounty.gov. Please email us or call us at 703-222-8234, option 4, and press 4 for Transient Occupancy Tax for help with specific questions.

Timing of Refund Requests

Pursuant to Va. Code § 58.1-3980, requests may be made “within three years from the last day of the tax year for which such assessment is made, or within one year from the date of the assessment, whichever is later.”

No.  DTA cannot collect any amount in excess of 7% until the month of October 2025.

Alternative Dispositions of Excess Funds

No.

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