Rockingham County, Virginia
Unincorporated Rockingham County, VA vacation rental requirements
Every short-term rental outside Rockingham County’s towns, including homes in the Massanutten Property Owners Association, needs a $200 county permit renewed every year, with existing rentals due by December 31, 2026. You’ll file a property management plan with an evacuation diagram, fire safety records, septic verification, and proof of insurance. Stays pay 5.3% sales tax plus a 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.
Massanutten resort rules and HOA covenants still apply on top of the county permit.
We read the permit rules from local news coverage; the county’s own short-term rental page (rockinghamcountyva.gov/972) has the ordinance and application.
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
Rockingham County, Virginia
Then your town or area
Towns have their own zoning and some levy their own lodging tax. The county’s rules apply outside town limits. Pick your area.
Rockingham County (outside town limits)
Gather your documents
You’ll need records for smoke alarms, fire safety, emergency access, and evacuation planning; if the home is on septic, a Virginia Department of Health verification that the system can handle your maximum overnight guests; and proof of liability insurance that covers short-term rental use.Source
Write a property management plan
The plan covers your guest limit, parking, fire safety information, an evacuation diagram, and your responsible agent’s contact information. The Fire Marshal and Building Office review it with Community Development.Source
Apply and renew every year
Apply in person, by mail, or online through the county’s permit portal. The permit costs $200 and must be renewed every year. Existing rentals need it by December 31, 2026.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. Rockingham County’s lodging tax is 5% of gross rent. For direct bookings, file returns 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
- Rockingham County now accepting applications for short-term rental permits (June 1, 2026) · Rocktown Now
- Owners/operators of short-term residential rentals in Rockingham County to pay transient occupancy tax (November 2018) · Harrisonburg Housing Today (Funkhouser Real Estate Group)
- Permits now required for short-term rentals in Rockingham County (June 11, 2026) · Harrisonburg Housing Today (Funkhouser Real Estate Group)
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.