LicensedRental

Virginia county rules

Rockbridge County, VA vacation rental rules and taxes

Rockbridge County allows whole-house short-term rentals (“tourist homes,” up to five bedrooms) in its agricultural and B-1 business districts, but not in its residential districts, where only a room rental in an owner-occupied home is possible by special exception. Every rental registers with the Commissioner of the Revenue. Stays pay 5.3% sales tax plus a 10% county lodging tax.

Checked against official sources November 7, 2026
Market
Small outside Lexington
The City of Lexington, a separate locality, has 139 Airbnb listings (AirROI).Source
Agricultural districts
Whole house allowed
A-1, A-2, and A-T, as a tourist home (up to 5 bedrooms), B&B homestay, or B&B inn.Source
Residential districts
No whole-house rentals
In R-1 and R-2, only rooms in an owner-occupied home, by special exception permit.Source
County registry
Required
With the Commissioner of the Revenue.Source
Taxes
5.3% sales + 10% lodging tax

The Cities of Lexington and Buena Vista are separate localities, not part of Rockbridge County. The Towns of Glasgow and Goshen have their own zoning and, per Virginia Tax’s chart, their own 10% lodging tax; we haven’t checked them.

Our source is the county’s 2021 summary sheet; confirm the current rules and any fees with Community Development.

What to do

  1. Confirm your zoning district

    Whole-house rentals are allowed in the A-1, A-2, A-T, and B-1 districts and by special exception in B-2. In R-1 and R-2 you can only rent one to three rooms in a home you live in, as a bed and breakfast homestay, with a special exception use permit. Ask Community Development to confirm your district.Source

  2. Register with the Commissioner of the Revenue

    Put every rental on the county’s short-term rental registry, and ask whether you also need a county business license.Source

  3. 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. Rockbridge County’s lodging tax is 10%. For direct bookings, ask the Commissioner of the Revenue how to file it.Source

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 Spot something out of date?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.