Accessory Homestay Rentals (Airbnb, etc.) Taxes
Are you renting out an Arlington address for short-term transient stays (Airbnb, etc.)?
If you’re making money offering short-term lodging in an Arlington home, you need to collect and remit to Arlington County 8.25% Transient Occupancy Tax (TOT) of total price paid by the ultimate consumer for the use or possession of any room or space used for lodging, regardless of the number of transients accommodated per night. The 8.25% rate includes the 5% local County TOT, the 0.25% local tourism TOT, and the 3% state regional TOT (this tax rate increased from 2% effective May 1, 2021). It is easy to comply with local regulations by following these links:
You may need to obtain an accessory homestay permit from the County Zoning Department. Visit the Building Arlington website to apply for an Accessory Homestay Permit.
You must also obtain an Arlington County business license. You have the ability to create a business license account online. Go to the Customer Assessment and Payment Portal (CAPP) . Once there click on “Registering a New Business/Location” and follow the prompts to complete the process. All Accessory Homestay business license applicants should list their Section Code as 72 – Lodging.
Once your business license application is received, you’ll be contacted by the Commissioner of Revenue office about setting up an account for transient occupancy taxes that will be collected and remitted to the County.
For more information about tax issues, contact the Business Tax Division of the Office of the Commissioner of Revenue at 703-228-3060 or email firstname.lastname@example.org.
For zoning questions, call 703-228-3883 or visit the Building Arlington website.
If you prefer to apply for your business license and zoning permits in person you can visit the Zoning Office and the Office of the Commissioner of Revenue at 200 Clarendon Boulevard in Arlington. The Zoning office (for accessory homestay permits and home occupation permits) is located on the 10th floor. The Commissioner of Revenue (for business licenses and to set up a transient occupancy tax account) is located in Suite 208 on the second floor.
(Note: The Zoning office has special hours. Check Building Arlington for the hours that the Zoning office is open to the public).