Virginia county rules
Bath County, VA vacation rental rules and taxes
Bath County, home to The Homestead and Hot Springs, requires every short-term rental to register with the Commissioner of the Revenue within 30 days and again by May 1 each year ($10, waived with a county business license). The penalty for not registering is $250 per room-night. Stays pay 5.3% sales tax plus the county’s 4% lodging tax.
Checked against official sources November 7, 2026Bath County has no incorporated towns; Hot Springs, Warm Springs, and Millboro are all covered by the county’s rules. Homes at The Homestead or in private communities may also have their own covenants.
What to do
Register with the Commissioner of the Revenue
Within 30 days of listing, register each rental with the owner’s and manager’s names, the street address, and the tax map parcel number. Re-register every year by May 1. The $10 fee is waived if you show a valid Bath County business license.Source
Ask about zoning
We found no short-term rental permit in the county’s zoning forms. Ask the Planner and Zoning Administrator whether your property’s zoning allows one or needs a conditional use permit.Source
Taxes on each stay
Stays under 90 days owe 5.3% sales tax, and stays under 30 days also owe the local transient occupancy tax. Airbnb collects both on its bookings. If guests pay you directly, file sales tax with Virginia Tax. Bath County’s lodging tax is 4%. For direct bookings, report it to the Commissioner of the Revenue by the 20th of each month and pay the Treasurer; you keep 5% of the tax as a collection fee if you pay on time.Source
Fees
$10 a year
| Short-term rental registration (annual)Waived with a valid county business license. | $10 |
|---|---|
| Penalty for not registering | $250 per room-night |
Sources
- Bath County Code ch. 15 (Taxes and Fees), Article X transient occupancy tax and Article XIII Short-Term Rental Registry · Bath County
- Building, Planning and Zoning; Commissioner of Revenue · Bath County
- Virginia Airbnb market data (active listings) · AirROI
- Retail Sales and Use Tax · Virginia Tax
A plain-language summary to help you prepare, not legal advice. Rules and fees change; confirm with the office before you apply. Spot something out of date? Email hello@licensedrental.com.