The building official shall issue the certificate of occupancy within five working days after approval of the final inspection and when the building or structure or portion thereof is determined to be in compliance with this code and any pertinent laws or ordinances, or when otherwise entitled.

After 90 consecutive days, stays in a Virginia hotel or motel will be exempt from the state's lodging tax on the entire stay. Residents must pay the taxes to the hotel until the stay exceeds 90 days. After that time, lodging tax will no longer be charged and the amount already paid will be credited back to the bill.

The tax is 8% of the total amount paid by the guest or customer for use or possession of the room or space. The State also requires collection of sales tax on most room rentals.

Booking a hotel or motel room, campground space, and other similar short-term lodgings is subject to Virginia sales tax. The tax applies to the total charge for the accommodation.

An additional transient occupancy tax not to exceed two percent of the total price paid by the customer for the use or possession of any room or space occupied in a retail sale.

Virginia law requires that a Certificate of Occupancy be issued for all new buildings and when the occupancy use of an existing building changes. The CO is the County's way of certifying that a building may be used in a specific manner, and that construction methods comply with applicable codes.

A Nonresidential Use Permit (NonRUP) is a commercial Certificate of Occupancy and is the last inspection issued by Fairfax County for commercial projects prior to occupancy and use of the premises.