Virginia city rules
Fairfax, VA vacation rental rules and taxes
The City of Fairfax treats any Airbnb-style rental under 30 days as a bed and breakfast: the home must be owner-occupied and single-family, on a main road, with a special use permit from City Council. Stays pay 6% sales tax plus a 13.5% transient occupancy tax.
Checked against official sources November 7, 2026State law (§ 15.2-983) now bars a special use permit requirement for an owner-occupied primary residence under ordinances adopted after 2023. The city’s rule is older; ask the Zoning Division whether it still applies to you.
What to do
Check whether your home qualifies
A short-term rental must meet the city’s bed and breakfast rules: an owner-occupied single-family home on an arterial or collector street, with stays under 14 nights. Townhouses and apartments don’t qualify. Ask the Zoning Division before you apply.Source
Apply for a special use permit
City Council must approve the permit before you rent. Expect fire safety, parking, and building requirements, and a city business license from the Commissioner of the Revenue.Source
Taxes on each stay
Stays under 90 days owe 6% sales tax, and stays under 30 days also owe the local transient occupancy tax. Airbnb collects both on its bookings. If guests pay you directly, file sales tax with Virginia Tax. For direct bookings, file the city’s 13.5% transient occupancy tax with the Commissioner of the Revenue every quarter, by the 20th of the month after the quarter ends.Source
Sources
- Rental and Shared Housing Guidance · City of Fairfax Zoning Division
- Transient Occupancy Tax · City of Fairfax Commissioner of the Revenue
- Virginia Airbnb market data (active listings) · AirROI
- Short-term rental registries (Va. Code § 15.2-983) · Virginia General Assembly
A plain-language summary to help you prepare, not legal advice. Rules and fees change; confirm with the office before you apply. Spot something out of date? Email hello@licensedrental.com.