Fauquier County, VA Hotels & Lodging: Transient Occupancy Tax (2026)

Under County Code § 8-102, the Board of Supervisors imposes a 2 percent tax on the total room charge paid by any "transient" (a guest staying fewer than thirty consecutive days) at any "lodging facility," a term defined at § 8-101 to include hotels, inns, motels, tourist homes, boarding houses, campgrounds, and other rented guest rooms. The tax does not apply within Warrenton, The Plains, or Remington because those towns impose their own occupancy tax (§ 8-102). Hospitals, medical clinics, convalescent homes, and homes for the aged are exempt from the tax on room rentals they charge (§ 8-103).

Collection duties fall on the "accommodation intermediary" (a booking platform) when one facilitates the sale, or otherwise on the accommodation provider itself, and either must collect the tax from the guest at the time of payment (§ 8-105). Reports and remittances are due monthly, on or before the 20th day of the month, covering the prior month's collections, delivered to the Commissioner of the Revenue with payment to the treasurer (§ 8-106). A provider or intermediary that fails to remit on time faces a 10 percent penalty on the unpaid tax plus 10 percent annual interest after one month's delinquency (§ 8-107).

Records of daily room charges and taxes collected must be preserved for two years and made available to the Commissioner of the Revenue for audit (§ 8-110). No person may advertise that the tax will be paid or absorbed on the guest's behalf (§ 8-104).