Virginia county rules
Clarke County, VA vacation rental rules and taxes
Clarke County allows short-term rentals in its agricultural and forestal open-space districts with a short-term residential rental zoning permit, but not in its Rural Residential district. You don’t have to live there, but only one booking per lot at a time, with guests capped by the septic permit. Stays pay 5.3% sales tax plus the county’s 5% lodging tax.
Checked against official sources November 7, 2026The Towns of Berryville and Boyce have their own zoning; we haven’t checked them yet. Berryville levies its own 2% lodging tax and Boyce none, per Virginia Tax’s chart.
The county’s guidance manual says an application fee applies but doesn’t list it. Ask Planning.
What to do
Apply for the zoning permit
Apply to Clarke County Planning for a short-term residential rental zoning permit, stating your maximum occupancy and which dwelling you’ll rent. The Health Department checks that your septic system supports that number, and the Building Department flags any code problems, which you must fix before approval. You don’t have to live on the property.Source
Get a county business license
Get a business license from the Commissioner of the Revenue and keep it in good standing as long as you rent.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. Clarke County’s lodging tax is 5%. For direct bookings, ask the Commissioner of the Revenue how to file it.Source
House rules for guests
Sources
- Guidance Manual to the Clarke County Zoning & Subdivision Ordinances (2024), Section C: transient lodging · Clarke County Planning
- Virginia Locality Transient Occupancy Rate Chart (as of July 1, 2025) · Virginia Tax
- 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 Spot something out of date?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.