Board of Supervisors Meeting Date: 

Richard W. Robison,  Center District Supervisor

May 17, 2004

Staff Lead:


Anthony I. Hooper, Deputy County Administrator

County Administration


An Ordinance Amending Chapter 8 of the Code of Fauquier County to Add Article XIX Entitled Transient Occupancy Tax


Topic Description:

 The proposed Ordinance would impose a two percent (2%) percent transient occupancy tax on the total amount of room rentals by transient occupants at hotels, motels and other establishments renting rooms for thirty (30) days or less.  The Ordinance would include not only the major hotels and motels but also bed and breakfasts and other smaller boarding houses.  The Ordinance will not be effective in any incorporated town which has a similar Ordinance.  A number of other jurisdictions have adopted an occupancy tax, which is illustrated in the attached material.


On April 19, 2004, the Board of Supervisors conducted a public hearing and a Board Ad Hoc Transient Occupancy Tax Study Committee was appointed to consider the issue and will report to the full Board (see attached).


Requested Action of the Board of Supervisors: 

Consider adoption of the attached Ordinance.

Financial Impacts Analysis:

The Commissioner of the Revenue estimates that yearly revenue which would be received under this Ordinance at $160,000.  It is anticipated that the funding will be utilized to support the Tourism and Economic Development Programs.

Identify any other Departments, Organizations or Individuals that would be affected by this request:

Commissioner of the Revenue


County Administration