LicensedRental

Virginia city rules

Bristol, VA vacation rental rules and taxes

Bristol’s zoning code doesn’t mention short-term rentals. Its only lodging use in a home is an owner-occupied bed and breakfast, which needs a special use permit in the residential districts, so ask the city before you rent a whole house. Stays pay 5.3% sales tax plus the city’s 15% lodging tax, one of the highest in Virginia.

Checked against official sources November 7, 2026
City rental rules
None by name
The zoning code defines only an owner-occupied bed and breakfast (special use permit in R-2 and R-3).Source
Sales tax
5.3%
Lodging tax
15%
Since July 1, 2024.Source

Bristol, Tennessee, across State Street, is a separate city with its own rules.

What to do

  1. Ask how zoning treats your rental

    Bristol’s code says a dwelling doesn’t include buildings designed for transient stays, and it allows a bed and breakfast only when the owner lives there, with a special use permit in the R-2 and R-3 districts. Ask Community Development whether a whole-home rental is allowed at your address.Source

  2. 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. Bristol’s lodging tax is 15% (Virginia Tax chart). Ask the Commissioner of the Revenue how direct bookings file it.Source

Sources

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 Spot something out of date?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.