Short Term Rental Tax

A business is said to be engaged in short term rental if 80% of the gross rental receipts of the business, in any year, are from transactions involving rental periods of 92 days or less. This is a 1% tax, (in addition to the state sales tax), which is assessed to the consumer and collected by the business. The business then reports and pays the amounts collected on a quarterly basis to the Commissioner of the Revenue's Office. Access the short term rental quarterly filing form (PDF).

Short-Term Rental of Real Estate


If you are planning to rent a home that you own or a room out of the home, located in York County, short-term, less than 90 days to guests, you may be required to obtain a Special Use Permit as well as a business license before beginning this activity. It will also be required, if you rent the home or a room in your home for less than 90 days to guests, that you collect Sales & Use Tax from your guest.

Also, if you plan to rent a home or a room out of your home for less than 30 days to guests, you will be required to collect and file for the Transient Occupancy Tax and the Additional $2 Transient Occupancy Tax (Room Tax) from your guest.

In order to obtain information on how to apply for a Special Use Permit, contact York County Planning at (757)890-3404 or visit their webpage at www.yorkcounty.gov/planning.

Once your Special Use Permit has been approved by the York County Board of Supervisors, you can apply for your Business License (PDF) . It will also be necessary for you to complete a Consumer Tax Registration Form (PDF).

The following taxes will need to be collected from your guest and submitted on a monthly basis: 
Tax Type: Amount Submitted to:
Sales & Use Tax 7% of nightly charge Virginia Department of Taxation
Transient Occupancy Tax 5% of nightly charge Commissioner of the Revenue
$2 Room Tax $2 charge per guest room per night Commissioner of the Revenue