LicensedRental

Virginia county rules

Grayson County, VA vacation rental rules and taxes

Grayson County, around Grayson Highlands, Mount Rogers, and the New River, has a small rental market. Stays pay 5.3% sales tax plus an 8% lodging tax, which direct bookers pay to the county Treasurer every quarter.

Checked against official sources November 7, 2026
Market
About 100 Airbnb listings
Fries 36, Mouth of Wilson 36, Independence 26 (AirROI).Source
Sales tax
5.3%
Lodging tax
8%, filed quarterly
Due April 20, July 20, October 20, and January 20.Source

We didn’t find the county’s zoning rules online, so we can’t say whether short-term rentals need a permit.

What to do

  1. 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, pay the 8% lodging tax to the Grayson County Treasurer each quarter with the county’s direct booking coupon, by mail to PO Box 127, Independence, or in person at the courthouse. There’s no online payment.Source

    Grayson County TOT coupon →

  2. Ask about zoning

    Ask the Grayson County zoning administrator (or your town, in Independence, Fries, or Troutdale) whether zoning allows a short-term rental at your address and whether you need a permit. Check your HOA rules too.

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 Spot something out of date?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.