LicensedRental

Highland County, Virginia

Monterey, VA vacation rental requirements

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.

Checked against official sources November 7, 2026

Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.

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Town rental rules
None found
Ask the town and county zoning.Source
Taxes
5.3% sales + 5% lodging tax
Filed with the Town of Monterey.Source

Your licensing checklist

In order: the state, the county, then the town.

Commonwealth of Virginia

  1. 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 a business with Virginia Tax →

  2. 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

  3. 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

Highland County, Virginia

  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

Town of Monterey

  1. Ask about zoning

    Ask the Town of Monterey and Highland County Building and Zoning whether your home can be a short-term rental and whether you need a permit. Check your deed restrictions too.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. Inside Monterey, report the 5% lodging tax to the Town of Monterey (the town keeps 3% and the Tourism Council gets 2%).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.