In an effort to promote uniformity among localities, the Commissioner of the Revenue Association of Virginia developed a TOT filing form that can be remitted to any locality in the Commonwealth. This is in addition to Transient Occupancy Tax levied by the towns. 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. The total Transient Occupancy Tax for businesses in Fairfax County is calculated at the rate of 7% (2% for general transient occupancy tax + 2% for tourism + 3% for regional transportation) on the gross room rental, less any exempt rentals and refunds.
#BUSINESS FORMS AND RECEIPTS CODE#
Pursuant to Virginia code 58.1-3826, all accommodation intermediaries/businesses offering guest rooms as defined above are required to file a return and remit the tax amount monthly on or before the last day of the month covering the amount of tax collected during the preceding month.īeginning October 1, 2022, third party accommodations intermediaries became responsible for filing and paying local lodgings taxes in Virginia. File using the applicable (county or town) form above or, for non-zero filings, use our new online application to file and pay. Transient Occupancy Tax (TOT) 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. ♦ Transient Occupancy Tax (TOT) Filing Form If you are uncertain if your business needs this additional license, please contact our office at 70, option 4 for assistance. For more information about these additional licenses and the associated fees, visit our Other County Licenses page.
#BUSINESS FORMS AND RECEIPTS LICENSE#
The Fairfax County Code requires certain types of businesses to pay a license tax in addition to any tax which may be due under the Business, Professional and Occupational License (BPOL) ordinance. ♦ 2023 Miscellaneous Fairfax County Business License other than Business, Professional and Occupational License (9-OA) Instructions for completing the Business Personal Property Tax Filing are in the Business Personal Property Tax Brochure (below). Use this form to report business personal property, other than vehicles, including furniture and fixtures, machinery and tools, and computer equipment.
♦ 2023 Business Personal Property Tax Filing Form and Instructions For more information on BPOL requirements, please see the following pages: Business Taxes - BPOL. Instructions for completing the BPOL application are contained in the BPOL Instructions Sheet. Individuals engaging in most home occupations and self employment must also file if gross receipts exceed $10,000. Businesses, professions, trades, and occupations must file. If this is NOT your first time applying for a license, please contact our office to have the correct form sent to you. If you are a new business and are applying for a Business, Professional and Occupational License for the first time, use this form to apply. ♦ Business, Professional and Occupational License (BPOL) Application and Instructions for new businesses
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