LicensedRental

Virginia county rules

Essex County, VA vacation rental rules and taxes

Essex County requires a short-term rental zoning permit and business license, renewed every year by December 31, with limits of two guests and one car per bedroom. Stays pay 5.3% sales tax plus the county’s 6% lodging tax. Tappahannock has its own permit.

Checked against official sources November 7, 2026
Sales tax
5.3%
STR zoning permit
Required, renewed by Dec. 31
With a county business license. Register online or on paper with Planning & Zoning.Source
Lodging tax
6%, monthly
Filed with the Commissioner of the Revenue by the 20th.Source

What to do

  1. Register and get a zoning permit

    Outside Tappahannock, complete the county’s Short-Term Rental Registration Form online or on paper and get a business license. Renew both each year by December 31; renewals open the second Monday of December.Source

    Essex County STR page →

  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. For direct bookings, file the county’s 6% transient occupancy tax monthly with the Commissioner of the Revenue by the 20th. The county tax doesn’t apply in a town with its own lodging tax.Source

House rules for guests

Guests
2 per bedroom
Your listing must match. The lead guest must be at least 21.Source
Parking
1 overnight vehicle per bedroom
Source
Local contact
Available 24/7
Source
Logbook
Kept for each unit
Shown to the county on request.Source

Towns

Full guide

Tappahannock

Tappahannock allows two kinds of short-term rentals in its CC-1, R-2, R-3, and R-4 districts: renting up to two rooms in the owner’s home with a staff permit, or a whole house (up to five bedrooms, 10 guests) with a Board of Zoning Appeals special exception.

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 Spot something out of date?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.