Fairfax County |
Code of Ordinances |
Chapter 4. Taxation and Finance. |
Article 21. Daily Rental Property Tax. |
§ 4-21-1. Definitions. |
§ 4-21-2. Levy and rate of daily rental tax. |
§ 4-21-3. Exemptions and exclusions from daily rental tax. |
§ 4-21-4A. Short-term rental business; application for certificate of registration. |
§ 4-21-4B. Beginning a short-term rental business. |
§ 4-21-5. Issuance and effect of certificate of registration for short-term daily rental business. |
§ 4-21-6. Collection and record-keeping. |
§ 4-21-7. Filing of quarterly tax returns and remittance of tax. |
§ 4-21-8. Taxes held in trust for County. |
§ 4-21-9. Penalty for failure or refusal to collect tax. |
§ 4-21-10. Penalties and interest; failure to file return or remit taxes due and owing or collected. |
§ 4-21-11. Uncertified renters prohibited from collecting tax. |
§ 4-21-12. Criminal penalties. |
§ 4-21-13. Taxation of rental property that is not daily rental property. |