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Home / Opinion Digests / Transient occupancy tax applies to home rentals (access required)

Transient occupancy tax applies to home rentals (access required)

The circuit court correctly upheld the Fairfax County Board of Supervisors’ amendment of the county’s zoning ordinance, and the imposition of a two percent lodging tax on short-term rentals of residential homes. Zoning amendments Appellants (hosts) are a group of homeowners who use online platforms to make short-term rentals of their homes. The Fairfax County Board of ...