LicensedRental

Virginia county rules

Northampton County, VA vacation rental rules and taxes

Northampton County is the southern tip of the Eastern Shore, with Cape Charles as its main rental market. Stays pay 6.3% sales tax plus the county lodging tax (5%, or 2% inside Cape Charles), and the county is working on a new short-term rental ordinance.

Checked against official sources November 7, 2026
Market
About 330 Airbnb listings
Cape Charles 307, Cheriton 20 (AirROI).Source
Sales tax
6.3%
County lodging tax
5% (2% in Cape Charles)
Register with the Commissioner of the Revenue; file quarterly.Source
Pending
New county STR ordinance
A 2026 draft would add a two-year zoning clearance and a $200 fee.Source

What to do

  1. Register for the lodging tax

    Short-term rental owners must register with the Commissioner of the Revenue for a transient lodging account, collect the lodging tax from guests who book directly, and pay it every quarter. Airbnb collects it on its bookings.Source

    Northampton vacation rental tax →

  2. 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

Cape Charles

Cape Charles requires a yearly short-term rental zoning permit ($450), a business license, and a building inspection, with notice to the neighbors next door. About 300 rentals are licensed, most in the Historic District and Bay Creek. Stays pay 6.3% sales tax plus town and county lodging taxes.

Full guide

Cheriton

We found no short-term rental rules for Cheriton. Stays owe 6.3% sales tax + 5% town lodging tax; Airbnb collects these on its bookings.

Full guide

Exmore

We found no short-term rental rules for Exmore. Stays owe 6.3% sales tax + 5% town lodging tax; Airbnb collects these on its bookings.

Full guide

Unincorporated Northampton County

Outside town limits, Northampton County’s code caps short-term rentals at three guests per bedroom, requires on-site parking and smoke alarms, and bans event use. A new ordinance with a two-year zoning clearance is pending. Stays pay 6.3% sales tax plus the county’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 Spot something out of date?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.