Northampton County, Virginia
Unincorporated Northampton County, VA vacation rental requirements
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.
Checked against official sources November 7, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
Pending: proposed Ordinance 2026-002 would allow owner-occupied rentals by right in most districts, require a minor special use permit for non-owner-occupied rentals in Hamlet/Residential and Waterfront districts, cap guests at 10, and require a two-year zoning clearance ($200), a 24/7 contact, carbon monoxide detectors, and posted emergency information. It was sent to the planning commission in April 2026; we could not confirm whether it was adopted.
Your licensing checklist
In order: the state, the county, then the town.
Commonwealth of Virginia
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 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
Northampton County, Virginia
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
Then your town or area
Towns set their own zoning and lodging tax, and the county sets them outside town limits. Pick your area.
Northampton County (outside town limits)
Get a county business license
Short-term rentals in the county need a county business license and a transient occupancy tax account with the Commissioner of the Revenue.Source
Meet the county standards
Keep guests to three per bedroom, park every car on site (one space per bedroom plus one), install smoke alarms in each bedroom, outside sleeping areas, and on every floor, and don’t host events. Rentals must be in a real dwelling, not a shed or converted building.Source
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. For direct bookings, file the county’s 5% lodging tax quarterly with the Commissioner of the Revenue.Source
Sources
- Guidelines for sales tax on accommodations (P.D. 21-116) · Virginia Tax
- Short-term rental registries (Va. Code § 15.2-983) · Virginia General Assembly
- Vacation Property Rental Tax / Transient Occupancy Tax · Northampton County Commissioner of the Revenue
- Northampton County Code, short-term rental standards · Northampton County (American Legal Publishing)
- Northampton board sends STR ordinance to planning commission (April 29, 2026) · Shore Daily News
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.