LicensedRental

Virginia county rules

Highland County, VA vacation rental rules and taxes

Highland County has no county business license, and we found no short-term rental permit. Check zoning with the county’s Department of Building and Zoning. Every short-term rental pays a 5% lodging tax, filed quarterly, plus 5.3% sales tax.

Checked against official sources November 7, 2026
Market
Small
Monterey 25 Airbnb listings (AirROI).Source
County rental permit
None found
Ask Building and Zoning about zoning and sign permits.Source
Business license
None in Highland County
Taxes
5.3% sales + 5% lodging tax
Filed quarterly.Source

Our source is the county Tourism Council’s guide for new rentals, not the county code. Confirm the zoning rules with Building and Zoning before you list.

What to do

  1. Check zoning

    Contact the Highland County Department of Building and Zoning in Monterey to confirm your property’s zoning allows a short-term rental and whether you need any permits, including for a sign.Source

  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. Highland County’s lodging tax is 5%, reported quarterly. Outside Monterey, file with the Commissioner of the Revenue; inside the town, contact the Town of Monterey.Source

Towns

Full guide

Monterey

Inside the Town of Monterey, the 5% lodging tax is filed with the town rather than the county. Ask the county’s Building and Zoning office and the town about zoning. Stays pay 5.3% sales tax plus the 5% lodging tax.

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 Spot something out of date?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.