{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-3824.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-3824.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-3824.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-3824.html"}],"law_id":372038,"edition_id":2,"section_id":372038,"structure_id":52951,"section_number":"58.1-3824","catch_line":"Additional transient occupancy tax in Fairfax County","history":"2004, c. 9; 2021, Sp. Sess. I, c. 383.","full_text":"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:\n\n1\n\nNo 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\n\n2\n\nThe remaining portion of such revenues shall be designated for and appropriated to a nonprofit convention and visitor’s bureau located in Fairfax County.\n\t\t\tThe 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.\n\n\t\t\tFor purposes of this section, “tourism promotion” 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.\n\n","order_by":null,"text":{"0":{"id":1387067,"text":"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:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":1387068,"text":"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","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":1387069,"text":"The remaining portion of such revenues shall be designated for and appropriated to a nonprofit convention and visitor’s bureau located in Fairfax County.\n\t\t\tThe 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.\t\t\tFor purposes of this section, “tourism promotion” 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.","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1"}},"ancestry":[{"id":52951,"edition_id":2,"name":"Transient Occupancy Tax","identifier":"6","label":"article","depth":4,"order_by":2,"parent_id":52944,"metadata":{"child_laws":16,"child_structures":0},"date_created":"2026-08-02 03:08:34","date_modified":"2026-08-02 12:36:14","permalink":{"id":1485541,"object_type":"structure","relational_id":52951,"identifier":"6","token":"58.1\/III\/38\/6","url":"\/58.1\/III\/38\/6\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52944,"edition_id":2,"name":"Miscellaneous Taxes","identifier":"38","label":"chapter","depth":3,"order_by":10,"parent_id":52890,"metadata":{"child_laws":60,"child_structures":16},"date_created":"2026-08-02 03:08:32","date_modified":"2026-08-02 12:36:14","permalink":{"id":1485385,"object_type":"structure","relational_id":52944,"identifier":"38","token":"58.1\/III\/38","url":"\/58.1\/III\/38\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52890,"edition_id":2,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":4,"parent_id":52815,"metadata":{"child_laws":618,"child_structures":70},"date_created":"2026-08-02 03:07:22","date_modified":"2026-08-02 12:36:07","permalink":{"id":1483461,"object_type":"structure","relational_id":52890,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":372029,"structure_id":52951,"section_number":"58.1-3818.8","catch_line":"Definitions","url":"\/58.1-3818.8\/","token":"58.1\/III\/38\/6\/58.1-3818.8","metadata":false},{"id":372032,"structure_id":52951,"section_number":"58.1-3819","catch_line":"Transient occupancy tax","url":"\/58.1-3819\/","token":"58.1\/III\/38\/6\/58.1-3819","metadata":false},{"id":372031,"structure_id":52951,"section_number":"58.1-3819.1","catch_line":"Transient occupancy tax; 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Fairfax County limitations","url":"\/58.1-3824.1\/","token":"58.1\/III\/38\/6\/58.1-3824.1","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3824\/","history_text":"

This law was first created in 2004. The record of its establishment is cataloged in chapter 9<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":false,"refers_to":false,"permalink":{"id":1485567,"object_type":"law","relational_id":372038,"identifier":"58.1-3824","token":"58.1\/III\/38\/6\/58.1-3824","url":"\/58.1-3824\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-3824\/","token":"58.1\/III\/38\/6\/58.1-3824","dublin_core":{"Title":"Additional transient occupancy tax in Fairfax County","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3824","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

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<\/span> of any room or space occupied in a retail sale<\/span>, provided that the board of supervisors of the County appropriates the revenues collected from such tax as follows:<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> No more than 75 percent of such revenues shall be designated for and appropriated to Fairfax County to be spent for tourism promotion<\/span> in the County after consultation with local tourism industry organizations and in support of the local tourism industry; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> The remaining portion of such revenues shall be designated for and appropriated to a nonprofit convention and visitor’s bureau located in Fairfax County.\n\t\t\tThe 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.

\t\t\tFor purposes of this section, “tourism promotion<\/span>” 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. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nADDITIONAL TRANSIENT OCCUPANCY TAX IN FAIRFAX COUNTY (\u00a7 58.1-3824)\n\nIn addition to such transient occupancy taxes as are authorized by this chapter,\nbeginning July 1, 2004, Fairfax County may impose an additional transient\noccupancy tax not to exceed two percent of the total price paid by the customer\nfor the use or possession of any room or space occupied in a retail sale,\nprovided that the board of supervisors of the County appropriates the revenues\ncollected from such tax as follows:\n\n1. No more than 75 percent of such revenues shall be designated for and\nappropriated to Fairfax County to be spent for tourism promotion in the County\nafter consultation with local tourism industry organizations and in support of\nthe local tourism industry; and\n\n2. The remaining portion of such revenues shall be designated for and\nappropriated to a nonprofit convention and visitor’s bureau located in\nFairfax County.\n\t\t\tThe tax imposed hereunder shall not apply to rooms or spaces rented and\ncontinuously occupied by the same individual or same group of individuals for 30\nor more days.\t\t\tFor purposes of this section, “tourism promotion”\nmeans direct funding designated and spent solely for tourism, marketing of\ntourism or initiatives that, as determined in consultation with the local\ntourism industry organizations, attract travelers to the locality and generate\ntourism revenues in the locality.\n\nHISTORY: 2004, c. 9; 2021, Sp. Sess. I, c. 383.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}