Virginia county rules
Wise County, VA vacation rental rules and taxes
We found no short-term rental rules for Wise County. Stays pay 5.3% sales tax plus a 5% lodging tax.
Checked against official sources November 7, 2026We searched for Wise County and Big Stone Gap short-term rental rules in November 2026 and found nothing online; we didn’t read the zoning ordinance itself. Confirm with the locality before you list.
Norton is an independent city inside Wise County with its own page.
What to do
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. Outside the towns, Wise County’s lodging tax is 5% (Virginia Tax chart). The Town of Wise charges 6%, and Big Stone Gap, Coeburn, and St. Paul 5%; inside a town, ask which applies.Source
Ask about zoning
Ask Wise County planning and zoning whether zoning allows a short-term rental at your address and whether you need a permit. Check your HOA rules too.
Towns
Sources
- Virginia Locality Transient Occupancy Rate Chart (as of July 1, 2025) · Virginia Tax
- Retail Sales and Use Tax · Virginia Tax
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 Spot something out of date?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.