Virginia county rules
Wythe County, VA vacation rental rules and taxes
Wythe County has no zoning ordinance at all, so outside its towns there are no county zoning rules for short-term rentals. A first zoning ordinance was being drafted in 2026. Stays pay 5.3% sales tax plus a 5% county lodging tax; Wytheville charges its own 8%.
Checked against official sources November 7, 2026What to do
Then your town or area
Towns set their own zoning, and some levy their own lodging tax. Pick your area.
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, Wythe County’s lodging tax is 5% (Virginia Tax chart). Ask the Commissioner of the Revenue how direct bookings file it.Source
Watch the new zoning ordinance
The draft would sort the county into agricultural, residential, commercial, and industrial districts. Ask the county whether it will treat short-term rentals as a residential use before it’s adopted.Source
Towns
Sources
- Virginia Locality Transient Occupancy Rate Chart (as of July 1, 2025) · Virginia Tax
- Wythe County seeks public feedback on first zoning ordinance (September 24, 2026) · WDBJ7
- 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 Spot something out of date?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.