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Virginia county rules

Frederick County, VA vacation rental rules and taxes

Frederick County allows short-term lodging by right in its Rural Areas, Residential Performance, and mobile home districts with a $200 administrative permit. Rentals are capped at 10 guests and 5 guest rooms, and each sleeping room needs a posted exit plan. Stays pay 5.3% sales tax plus the county’s 6% lodging tax.

Checked against official sources November 7, 2026
Market
Small outside Winchester
Stephens City 19 Airbnb listings; the City of Winchester (a separate locality) has about 100 (AirROI).Source
County permit
$200 administrative permit
Approved by Planning and Development before you rent, plus a county business license.Source
Where allowed
RA, RP, and MH1 districts, by right
Limits
10 guests, 5 guest rooms, 1 booking a night
Taxes
5.3% sales + 6% lodging tax
Lodging tax filed with the Commissioner of the Revenue by the 20th of each month.Source

The towns of Stephens City and Middletown have their own zoning; ask the town if your home is inside town limits. The City of Winchester is a separate locality, not part of Frederick County.

What to do

  1. Get the short-term lodging permit

    Apply to Frederick County Planning and Development for a Short-Term Lodging Administrative Permit ($200) and to the Commissioner of the Revenue for a business license. Don’t start renting until Planning approves the permit.Source

    Frederick County short-term lodging →

  2. Set up the house

    Have a working multi-purpose fire extinguisher, smoke detectors, and carbon monoxide detectors. Post a plan inside the door of each sleeping room showing the way out. Provide at least two off-street parking spaces for guests, and keep the home open to county inspection at reasonable hours.Source

  3. 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. Frederick County’s lodging tax is 6%. For direct bookings, report and pay it to the Commissioner of the Revenue by the 20th of the next month.Source

Inspection checklist

What the inspector looks for, from Frederick County, Virginia’s published checklist.

  • Multi-purpose fire extinguisher
  • Smoke and carbon monoxide detectors
  • Exit plan posted inside each sleeping room doorShowing the exit pathway.Source
  • Two off-street guest parking spaces

House rules for guests

Guests
Up to 10 unrelated people a night
In no more than 5 guest rooms, under one rental contract.Source
Events
Not allowed
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.