General Information and Terms 

Every public or private hotel, inn, apartment hotel, hostelry, motel, or other lodging place within the city offering lodging for four (4) or more persons at any one time on a transient basis (30 consecutive days or less), is levied a tax on the gross receipts of the lodging.

• "Hotel": Any public or private hotel, inn, apartment hotel, hostelry, motel or other lodging place with the city offering lodging for four (4)or more persons at any one time.
• "Transient": Any person who, for any period of time of not more than thirty (30) consecutive days, either at his own expense or at the expense of another, obtains lodging or the use of any space in any hotel for which a charge is made.

Computation of the Tax

The transient occupancy tax rate is seven (7) percent of the total amount of the room rental charge. This is a combined City transient occupancy tax rate of 4 percent, and a Northern Virginia Transportation District transient occupancy tax of 3 percent.

Filing and Payment Procedures

Every lodging operator liable for the transient occupancy tax shall file a Report of Transient Occupancy and remit taxes due to the Commissioner of the Revenue on a quarterly basis for each calendar quarter ending March, June, September and December. Quarterly reports and payments must be made not later than the 20th day of the month following each calendar quarter. Reports, with checks made payable to the City of Fairfax, should be sent to:

Commissioner of the Revenue
City of Fairfax
City Hall, Room 224
10455 Armstrong Street
Fairfax, VA 22030

Blank returns may be downloaded here:

Transient Lodging Tax Return

 

Additional Information 

For additional information contact the Commissioner of the Revenue, City of Fairfax or see Title 58.1 – 3819 -3823, Code of Virginia. Article VII. Section 90-301-90-310, Code of the City of Fairfax.