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Virginia county rules

Middlesex County, VA vacation rental rules and taxes

Middlesex County regulates whole-home short-term rentals as “tourist homes” in its zoning ordinance, a section in force since 2018 and amended in March 2023. Stays pay 5.3% sales tax plus the county’s 5% lodging tax; Urbanna adds its own permit and 5% tax in town.

Checked against official sources November 7, 2026
Market
About 60 Airbnb listings
Deltaville 45, Urbanna 18 (AirROI).Source
County rules
“Tourist home” zoning section
In force since July 2018; amended March 7, 2023.Source
Taxes
5.3% sales + 5% lodging tax

We couldn’t read the county’s tourist home section or the March 2023 amendments online; the news reports are behind a paywall. Get the current text from the county before you buy or list.

What to do

  1. Ask the zoning administrator about a tourist home

    Outside Urbanna, ask Middlesex County Planning & Zoning in Saluda whether your district allows a tourist home and what the 2023 amendments require (permit, occupancy, parking, septic). Concerns behind the amendments included over-occupancy straining septic systems, parking, and notice to neighbors.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. Middlesex County’s lodging tax is 5%. For direct bookings, ask the Commissioner of the Revenue how to register and file.Source

  3. Then your town or area

    Towns set their own zoning and lodging tax, and the county sets them outside town limits. Pick your area.

Towns

Full guide

Urbanna

Urbanna requires a town short-term rental permit from the zoning administrator before a rental can operate. The 2020 ordinance allows rentals by right in the R-1 and B-2 waterfront districts in a home the owner lives in at least 185 days a year, or a second home with a local manager. Stays pay 5.3% sales tax plus the town’s 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 Spot something out of date?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.