Cheriton, 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

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 →

Then your town or area

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

Taxes on each stay

Stays under 90 days owe 6.3% 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 Town of Cheriton reports a 5% transient occupancy tax. For direct bookings, ask the town how to file it and whether the county’s 5% also applies.Source

Ask about zoning

Ask the Town of Cheriton whether zoning allows a short-term rental at your address, and whether you need to register or get a business license. Check your HOA rules too.