Unincorporated Montgomery County, VA vacation rental requirements

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 →

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

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

Then your town or area

Each incorporated town sets its own zoning and lodging tax; the county’s rules apply outside town limits. Pick your area.

Check your district

Short-term tourist rentals have been their own zoning use since 2022, with extra standards in Section 10-41. In A-1 they’re allowed by right; in the residential districts you need a special use permit, which goes to a Planning Commission and Board of Supervisors hearing.Source

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. The county’s 3% lodging tax is filed quarterly with the Commissioner of the Revenue by the 20th of October, January, April, and July. If you list only on Airbnb or VRBO, file the county’s annual Accommodations Provider Attestation instead of quarterly reports.Source