Essex County, Virginia
Tappahannock, VA vacation rental requirements
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.
Checked against official sources November 7, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
Three or more substantiated complaints or violations in 12 months can cost you the permit.
Your licensing checklist
In order: the state, the county, then the town.
Commonwealth of Virginia
Know who pays the tax
When a platform like Airbnb books the stay, it collects and pays the state sales tax and the local lodging tax for you. If guests pay you directly, register with Virginia Tax for sales tax and with your county or city for the transient occupancy tax.Source
Register with your locality if it has a registry
Many counties and cities require short-term rental hosts to register every year. Registration is a simple filing (your name, each address, and the owner’s permission if you lease the home), but listing an unregistered rental can cost up to $500 per violation.Source
Check your zoning
Counties and cities keep their power to decide where short-term rentals are allowed and whether you need a zoning or use permit. HOA and condo rules still apply on top. Pick your area for the local rules.Source
Essex County, Virginia
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
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
Town of Tappahannock
Pick your rental type and apply
For rooms in the home you live in, apply to the Zoning Administrator for a short-term rental permit before you advertise. For a whole house, apply to the Board of Zoning Appeals for a special exception, with proof of ownership and your liability insurance.Source
Get the building certificate and register
Have the Essex County Building Official issue a certificate of compliance, and register the rental with the town under Chapter 62 of the town code.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. For direct bookings, ask the town whether it levies its own lodging tax; if it doesn’t, the county’s 6% applies.Source
House rules for guests
Sources
- Guidelines for sales tax on accommodations (P.D. 21-116) · Virginia Tax
- Short-term rental registries (Va. Code § 15.2-983) · Virginia General Assembly
- Short-Term Rentals (STR) · Essex County Planning & Zoning
- Transient Occupancy Tax Ordinance #23-03 · Essex County Board of Supervisors
- Tappahannock Zoning, Article XI supplementary use regulations, §§22-128.1 and 22-128.2 · Town of Tappahannock (code mirror on Zoneomics)
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.