                                 CODE OF VIRGINIA

ADDITIONAL TRANSIENT OCCUPANCY TAX IN FAIRFAX COUNTY (§ 58.1-3824)

In addition to such transient occupancy taxes as are authorized by this chapter,
beginning July 1, 2004, Fairfax County may impose an additional transient
occupancy tax not to exceed two percent of the total price paid by the customer
for the use or possession of any room or space occupied in a retail sale,
provided that the board of supervisors of the County appropriates the revenues
collected from such tax as follows:

1. No more than 75 percent of such revenues shall be designated for and
appropriated to Fairfax County to be spent for tourism promotion in the County
after consultation with local tourism industry organizations and in support of
the local tourism industry; and

2. The remaining portion of such revenues shall be designated for and
appropriated to a nonprofit convention and visitor&#8217;s bureau located in
Fairfax County.
			The tax imposed hereunder shall not apply to rooms or spaces rented and
continuously occupied by the same individual or same group of individuals for 30
or more days.
			For purposes of this section, &#8220;tourism promotion&#8221; means direct
funding designated and spent solely for tourism, marketing of tourism or
initiatives that, as determined in consultation with the local tourism industry
organizations, attract travelers to the locality and generate tourism revenues
in the locality.

HISTORY: 2004, c. 9; 2021, Sp. Sess. I, c. 383.